South Dakota Administrative Rules
Title 24 - EDUCATION
Article 24:52 - School accreditation
Chapter 24:52:14 - Historic preservation tax certification
Section 24:52:14:05 - Filing of tax certificate by county assessor - Assessment of tax-certified property
Universal Citation: SD Admin Rules 24:52:14:05
Current through Register Vol. 50, page 114, March 25, 2024
The office shall file the tax certificate with the county assessor within sixty days after board approval. A tax certificate is proof of completed restoration or rehabilitation work, and the county may not consider the increase in value of certified property resulting from that work in assessing the value of the property for the purposes of taxation.
General Authority: SDCL 1-19A-5, 1-19A-29.
Law Implemented: SDCL 1-19A-20 to 1-19A-24.
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