South Dakota 04 — Property Subject To Taxation
- 10-4-1 — Property generally subject to taxation.
- 10-4-2 — Definition of real property for ad valorem taxation purposes.
- 10-4-2.1 — Improvements on leased sites taxed as real property--Collection of delinquent taxes.
- 10-4-2.2 — Personal property defined for ad valorem taxation.
- 10-4-2.3 — Portable livestock shelters not real property.
- 10-4-2.4 — Manufactured homes as real property.
- 10-4-2.5 — Transfer or reassignment of manufactured home classed as real property--Affidavitrequirement.
- 10-4-2.6 — Sale of manufactured home by licensed dealer--Dealer reporting requirements.
- 10-4-3 — Assessment and description of land acquired by reliction.
- 10-4-4 — Trees under Timber Culture Act not considered improvement.
- 10-4-5 — Valuation of land containing artesian well.
- 10-4-6 — Repealed.
- 10-4-6.1 — Exemption from taxation of personal property not centrally assessed--Taxes or feesin lieu unimpaired.
- 10-4-7 — Report of publicly owned property filed with secretary of revenue and regulation--Availability to county director.
- 10-4-8 — Property acquired for highway purposes exempt.
- 10-4-8.1 — Local industrial development corporation property exempt from taxation--Limitation.
- 10-4-9 — Property owned by religious society and used exclusively for religious purposesexempt--Sale of property by religious society.
- 10-4-9.1 — Property owned by public charity and used for charitable purposes exempt.
- 10-4-9.2 — Property owned by benevolent organization or society and used exclusively forbenevolent purposes exempt--Exception.
- 10-4-9.3 — Property owned by nonprofit corporation, etc., and used primarily for health care andrelated purposes exempt.
- 10-4-9.4 — Congregate housing facility owned by nonprofit corporation, organization, or societyexempt--Conditions.
- 10-4-9.5 — Continuum of care defined--Additional health care.
- 10-4-10 — Agricultural land of charitable, benevolent and religious societies.
- 10-4-11 — Residential and mercantile property belonging to societies taxable.
- 10-4-12 — Property of charitable, benevolent or religious society used partly for income andpartly for society purposes.
- 10-4-13 — Educational institution property exempt--Income property taxable.
- 10-4-13.1 — Agricultural structures specially classified--Amount exempt from taxation--Relativedefined.
- 10-4-13.2 — Nonexempt use of educational institution property--Assessed value.
- 10-4-14 — Property of agricultural and horticultural societies exempt.
- 10-4-15 — Application for exemption of business incubator, charitable, religious, educational,or local industrial development property.
- 10-4-15.1 — Publication of list of tax-exempt property.
- 10-4-16 — Examination, recommendations, and determination of application for tax-exemptstatus.
- 10-4-17 — Notice and hearing on preliminary determination of taxability of charitable, religiousand educational institution property--Final determination.
- 10-4-18 — Appeal from county board determination that property is taxable.
- 10-4-19 — Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certainproperty.
- 10-4-19.1 — Time of determination of exempt status--Apportionment when property transferredto exempt entity.
- 10-4-19.2 — Apportionment when property transferred from exempt entity to nonexempt entity.
- 10-4-20 — Permanent record and annual report of tax-exempt property.
- 10-4-21 — Periodic review of tax-exempt property--Board action to change status--Reviewrequested by secretary of revenue and regulation.
- 10-4-22 — Effective date of change in tax-exempt status.
- 10-4-23 — Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
- 10-4-23.1 — Validation of economic development contracts providing for payment in lieu oftaxes--Property classified.
- 10-4-24 — Homestead exempt from state taxes--Description of homestead included inassessment statement--Apportionment of value.
- 10-4-24.1 — to 10-4-24.8. Repealed.
- 10-4-24.9 — Paraplegic dwellings specially classified for tax purposes--Lands included.
- 10-4-24.10 — Tax exemption of dwelling of paraplegic or amputee veteran.
- 10-4-24.11 — Reduction of tax on dwelling owned by paraplegic.
- 10-4-24.12 — Percentage of paraplegic's tax reduction for single-member household.
- 10-4-24.13 — Percentage of paraplegic's tax reduction for multiple-member household.
- 10-4-25 — Cemetery lot exempt.
- 10-4-26 — Exemption from property tax penalties of persons serving in armed forces duringhostilities.
- 10-4-27 — Repealed.
- 10-4-28 — Repealed.
- 10-4-29 — Valuation of real property in a floodplain.
- 10-4-30 — Single-family dwellings of disabled or senior citizens classified.
- 10-4-31 — , 10-4-32. Repealed.
- 10-4-33 — Property used as employee day-care cooperative exempt--Determining value.
- 10-4-34 — Exemption of property used for storing and dispensing alternative fuels.
- 10-4-35 — Wellness center defined--Taxable percentage.
- 10-4-36 — Wind energy property classified--Property taxable.
- 10-4-37 — Wind energy property to be assessed under this chapter.
- 10-4-38 — Discretionary formulas inapplicable to wind energy property.
- 10-4-39 — Exemption of facility operated as a multi-tenant business incubator.