There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 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--Affidavit requirement.
- §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- §10-4-6 Repealed.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 fees in lieu unimpaired.
- §10-4-7 Report of publicly owned property filed with secretary of revenue--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 purposes exempt--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 and used exclusively for benevolent purposes exempt--Exception.
- §10-4-9.3 Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.
- §10-4-9.4 Congregate housing facility owned by nonprofit corporation, organization, or society exempt--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 and partly 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--Relative defined.
- §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-exempt status.
- §10-4-17 Notice and hearing on preliminary determination of taxability of charitable, religious and 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 certain property.
- §10-4-19.1 Time of determination of exempt status--Apportionment when property transferred to 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--Review requested by secretary of revenue.
- §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 of taxes--Property classified.
- §10-4-24 Homestead exempt from state taxes--Description of homestead included in assessment 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 during hostilities.
- §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 to 10-4-38. Repealed.
- §10-4-39 Exemption of facility operated as a multi-tenant business incubator.
- §10-4-40 Partial exemption of dwellings owned by certain disabled veterans.
- §10-4-41 Partial exemption for owner-occupied dwellings of surviving spouses of certain disabled veterans.
- §10-4-42 Renewable resource defined.
- §10-4-43 Renewable energy facility defined.
- §10-4-44 Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.
- §10-4-45 Renewable energy property not subject to discretionary formulas.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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