South Dakota
Title 10 · Chapter 10-4
72 entries
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10-4-1. Property generally subject to taxation.
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10-4-2. Definition of real property for ad valorem taxation purposes.
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10-4-2.1. Improvements on leased sites taxed as real property--Collection of delinquent taxes.
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10-4-2.2. Personal property defined for ad valorem taxation.
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10-4-2.3. Portable livestock shelters not real property.
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10-4-2.4. Manufactured homes and mobile homes as real property.
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10-4-2.5. Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.
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10-4-2.6. Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.
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10-4-2.7. Manufactured home reclassified as exempt.
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10-4-3. Assessment and description of land acquired by reliction.
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10-4-4. Trees under Timber Culture Act not considered improvement.
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10-4-5. Valuation of land containing artesian well.
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10-4-6. 10-4-6. Repealed by SL 1992, ch 80, § 13.
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10-4-6.1. Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.
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10-4-7. Report of publicly owned property filed with secretary of revenue--Availability to county director.
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10-4-8. Property acquired for highway purposes exempt.
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10-4-8.1. Local industrial development corporation property exempt--Limitations.
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10-4-9. Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.
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10-4-9.1. Property owned by public charity and used for charitable purposes exempt.
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10-4-9.2. Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.
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10-4-9.3. Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.
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10-4-9.4. Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.
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10-4-9.5. Continuum of care defined--Additional health care.
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10-4-10. Agricultural land of charitable, benevolent and religious societies.
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10-4-11. Residential and mercantile property belonging to societies taxable.
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10-4-12. Property of charitable, benevolent or religious society used partly for income and partly for society purposes.
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10-4-13. Educational institution property exempt--Exceptions.
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10-4-13.1. Agricultural structures specially classified--Amount exempt from taxation--Relative defined.
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10-4-13.2. Nonexempt use of educational institution property--Assessed value.
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10-4-14. Property of agricultural and horticultural societies exempt.
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10-4-15. Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.
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10-4-15.1. Publication of list of tax-exempt property.
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10-4-16. Examination, recommendations, and determination of application for tax-exempt status.
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10-4-17. Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.
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10-4-18. Appeal from county board determination that property is taxable.
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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.
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10-4-19.1. Time of determination of exempt status--Apportionment when property transferred to exempt entity.
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10-4-19.2. Apportionment when property transferred from exempt entity to nonexempt entity.
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10-4-20. Permanent record and annual report of tax-exempt property.
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10-4-21. Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.
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10-4-22. Effective date of change in tax-exempt status.
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10-4-23. Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
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10-4-23.1. 10-4-23.1. Repealed by SL 2015, ch 63, § 1.
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10-4-24. Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.
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10-4-24.1. 10-4-24.1 to 10-4-24.8. Repealed by SL 1974, ch 89, § 15.
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10-4-24.9. Paraplegic dwellings specially classified for tax purposes--Lands included.
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10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
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10-4-24.11. Reduction of tax on dwelling owned by paraplegic.
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10-4-24.12. Percentage of paraplegic's tax reduction for single-member household.
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10-4-24.13. Percentage of paraplegic's tax reduction for multiple-member household.
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10-4-24.14. Reduction of tax on dwelling owned by paraplegic--Application.
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10-4-24.15. Paraplegic tax reduction--Annual increase--Index factor.
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10-4-25. Cemetery lot exempt.
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10-4-26. Exemption from property tax penalties of persons serving in armed forces during hostilities.
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10-4-27. 10-4-27. Repealed by SL 1978, ch 72, § 30.
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10-4-28. 10-4-28. Repealed by SL 1992, ch 80, § 17.
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10-4-29. Repealed by SL 2012, ch 60, § 1.
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10-4-30. Single-family dwellings of disabled or senior citizens classified.
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10-4-31. 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5.
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10-4-33. Repealed
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10-4-34. Repealed
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10-4-35. Wellness center defined--Taxable percentage.
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10-4-36. 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7.
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10-4-39. Exemption of facility operated as a multi-tenant business incubator.
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10-4-40. Partial exemption--Owner-occupied dwellings of certain disabled veterans.
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10-4-41. Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans.
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10-4-42. Renewable resource defined.
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10-4-43. Renewable energy facility defined.
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10-4-44. Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.
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10-4-45. Renewable energy property not subject to discretionary formulas.
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10-4-46. Labor union property used exclusively for educational purpose exempt.
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10-4-47. Rejected by referendum.