The fee for the processing of applications for the state tax moratorium is $30 for rehabilitation projects that cost less than $4000, $55 for rehabilitation projects that cost at least $4000 but less than $100,000, $75 for rehabilitation projects that cost at least $100,000 but less than $500,000, and $100 for rehabilitation projects that cost $500,000 or more during the calendar year for which the application is submitted.

Source: 24 SDR 73, effective December 4, 1997; 26 SDR 168, effective June 25, 2000; 36 SDR 103, effective December 8, 2009.

General Authority: SDCL 1-19A-5 , 1-19A-29.

Law Implemented: SDCL 1-19A-20 to 1-19A-24.