2011 South Dakota Code
Chapter 19A. Preservation of Historic Sites
§1-19A-22 Cancellation of tax moratorium.

SD Codified L § 1-19A-22 (through 2011) What's This?

1-19A-22. Cancellation of tax moratorium. If the State Historical Society Board of Trustees determines that the owner of any property given a tax moratorium pursuant to § 1-19A-20 has failed to maintain such property, the board may, after a public hearing, cancel the tax moratorium on such property. If the board cancels a tax moratorium pursuant to this section, the board shall notify the director of equalization and the treasurer of the county where such property is located of such cancellation.

Source: SL 1992, ch 6, § 1.

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