§ 152.21 CONSIDERATION IN ASSESSMENT.
   The HPC shall file an original of the ordinance in the office of the Register of Deeds for the county. After the designation of a property as historic by the Common Council, the HPC shall notify the Director of Equalization of the county. The designation, and any recorded restrictions upon the property limiting its use for preservation purposes, shall be considered by the Director of Equalization in assessing it for tax purposes.
(SDCL § 1-19B-24 and SDCL § 1-19B-25)
(Prior Code, § 153.17)