South Dakota Code § 1-18-38

Promulgation of rules for restoration and rehabilitation tax moratoriums
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For the purpose of administering §§
1-19A-20
,
1-19A-21
,
1-19A-22
, and
7-10-10
, the State Historical Society Board of Trustees may promulgate rules pursuant to chapter
1-26
to:
(1) Establish procedures for certification of projects;
(2) Establish standards for the approval of restoration and rehabilitation work;
(3) Establish standards for covenants required under §
1-19A-21
; and
(4) Cancel tax moratoriums.

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