PocketLaw | South Dakota Codified Laws | Property Subject To Taxation

Property Subject To Taxation

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Property generally subject to taxation.

Definition of real property for ad valorem taxation purposes.

Section
10-4-2.1

Improvements on leased sites taxed as real property--Collection of delinquent taxes.

Section
10-4-2.2

Personal property defined for ad valorem taxation.

Section
10-4-2.3

Portable livestock shelters not real property.

Section
10-4-2.4

Manufactured homes and mobile homes as real property.

Section
10-4-2.5

Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.

Section
10-4-2.6

Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.

Section
10-4-2.7

Manufactured home reclassified as exempt.

Assessment and description of land acquired by reliction.

Trees under Timber Culture Act not considered improvement.

Valuation of land containing artesian well.

10-4-6.Repealed by SL 1992, ch 80, §13.

Section
10-4-6.1

Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.

Report of publicly owned property filed with secretary of revenue--Availability to county director.

Property acquired for highway purposes exempt.

Section
10-4-8.1

Local industrial development corporation property exempt from taxation--Limitation.

Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.

Section
10-4-9.1

Property owned by public charity and used for charitable purposes exempt.

Section
10-4-9.2

Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.

Section
10-4-9.3

Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.

Section
10-4-9.4

Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.

Section
10-4-9.5

Continuum of care defined--Additional health care.

Section
10-4-10

Agricultural land of charitable, benevolent and religious societies.

Section
10-4-11

Residential and mercantile property belonging to societies taxable.

Section
10-4-12

Property of charitable, benevolent or religious society used partly for income and partly for society purposes.

Section
10-4-13

Educational institution property exempt--Exceptions.

Section
10-4-13.1

Agricultural structures specially classified--Amount exempt from taxation--Relative defined.

Section
10-4-13.2

Nonexempt use of educational institution property--Assessed value.

Section
10-4-14

Property of agricultural and horticultural societies exempt.

Section
10-4-15

Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.

Section
10-4-15.1

Publication of list of tax-exempt property.

Section
10-4-16

Examination, recommendations, and determination of application for tax-exempt status.

Section
10-4-17

Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.

Section
10-4-18

Appeal from county board determination that property is taxable.

Section
10-4-19

Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.

Section
10-4-19.1

Time of determination of exempt status--Apportionment when property transferred to exempt entity.

Section
10-4-19.2

Apportionment when property transferred from exempt entity to nonexempt entity.

Section
10-4-20

Permanent record and annual report of tax-exempt property.

Section
10-4-21

Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.

Section
10-4-22

Effective date of change in tax-exempt status.

Section
10-4-23

Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.

Section
10-4-23.1

10-4-23.1.Repealed by SL 2015, ch 63, §1.

Section
10-4-24

Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.

Section
10-4-24.1

10-4-24.1 to 10-4-24.8.Repealed by SL 1974, ch 89, §15.

Section
10-4-24.9

Paraplegic dwellings specially classified for tax purposes--Lands included.

Section
10-4-24.10

Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.

Section
10-4-24.11

Reduction of tax on dwelling owned by paraplegic.

Section
10-4-24.12

Percentage of paraplegic's tax reduction for single-member household.

Section
10-4-24.13

Percentage of paraplegic's tax reduction for multiple-member household.

Section
10-4-25

Cemetery lot exempt.

Section
10-4-26

Exemption from property tax penalties of persons serving in armed forces during hostilities.

Section
10-4-27

10-4-27.Repealed by SL 1978, ch 72, §30.

Section
10-4-28

10-4-28.Repealed by SL 1992, ch 80, §17.

Section
10-4-29

Repealed by SL 2012, ch 60, § 1.

Section
10-4-30

Single-family dwellings of disabled or senior citizens classified.

Section
10-4-31

10-4-31, 10-4-32.Repealed by SL 1997, ch 57, §§4, 5.

Section
10-4-33

Repealed

Section
10-4-34

Repealed

Section
10-4-35

Wellness center defined--Taxable percentage.

Section
10-4-36

10-4-36 to 10-4-38.Repealed by SL 2010, ch 47, §§5 to 7.

Section
10-4-39

Exemption of facility operated as a multi-tenant business incubator.

Section
10-4-40

Partial exemption of dwellings owned by certain disabled veterans.

Section
10-4-41

Partial exemption for owner-occupied dwellings of surviving spouses of certain disabled veterans.

Section
10-4-42

Renewable resource defined.

Section
10-4-43

Renewable energy facility defined.

Section
10-4-44

Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.

Section
10-4-45

Renewable energy property not subject to discretionary formulas.

Section
10-4-46

Labor union property used exclusively for educational purpose exempt.