Section 10-4-20 - Permanent record and annual report of tax-exempt property.
10-4-20. Permanent record and annual report of tax-exempt property. The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue and regulation. The secretary of revenue and regulation shall prescribe the forms and the method of making reports.
Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316; SL 2003, ch 272, § 82.