South Dakota Administrative Rules
Title 24 - EDUCATION
Article 24:52 - School accreditation
Chapter 24:52:14 - Historic preservation tax certification
Section 24:52:14:03 - Procedures for issuing tax certifications
Universal Citation: SD Admin Rules 24:52:14:03
Current through Register Vol. 50, page 114, March 25, 2024
The board shall certify in writing that a property meets the requirements for historic preservation in this article for the purpose of the tax moratorium in SDCL 1-19A-20. The office shall send the certificate to the county assessor within 60 days after receipt. A tax certification takes effect on January 1 of the year in which the application is approved.
General Authority: SDCL 1-19A-5, 1-19A-29.
Law Implemented: SDCL 1-19A-20 to 1-19A-24.
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