S.D. Codified Laws ch. 10-4 – Property Subject to Taxation | Midpage

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South Dakota Codified Laws

Chapter 10-4

S.D. Codified Laws ch. 10-4

Property Subject to Taxation

10-4-1Property generally subject to taxation.10-4-2Definition of real property for ad valorem taxation purposes.10-4-2.1Improvements on leased sites taxed as real property--Collection of delinquent taxes.10-4-2.2Personal property defined for ad valorem taxation.10-4-2.3Portable livestock shelters not real property.10-4-2.4Manufactured homes and mobile homes as real property.10-4-2.5Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.10-4-2.6Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.10-4-2.7Manufactured home reclassified as exempt.10-4-3Assessment and description of land acquired by reliction.10-4-4Trees under Timber Culture Act not considered improvement.10-4-5Valuation of land containing artesian well.10-4-6.1Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.10-4-7Report of publicly owned property filed with secretary of revenue--Availability to county director.10-4-8Property acquired for highway purposes exempt.10-4-8.1Local industrial development corporation property exempt--Limitations.10-4-9Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.10-4-9.1Property owned by public charity and used for charitable purposes exempt.10-4-9.2Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.10-4-9.3Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.10-4-9.4Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.10-4-9.5Continuum of care defined--Additional health care.10-4-10Agricultural land of charitable, benevolent and religious societies.10-4-11Residential and mercantile property belonging to societies taxable.10-4-12Property of charitable, benevolent or religious society used partly for income and partly for society purposes.10-4-13Educational institution property exempt--Exceptions.10-4-13.1Agricultural structures specially classified--Amount exempt from taxation--Relative defined.10-4-13.2Nonexempt use of educational institution property--Assessed value.10-4-14Property of agricultural and horticultural societies exempt.10-4-15Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.10-4-15.1Publication of list of tax-exempt property.10-4-16Examination, recommendations, and determination of application for tax-exempt status.10-4-17Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.10-4-18Appeal from county board determination that property is taxable.10-4-19Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.10-4-19.1Time of determination of exempt status--Apportionment when property transferred to exempt entity.10-4-19.2Apportionment when property transferred from exempt entity to nonexempt entity.10-4-20Permanent record and annual report of tax-exempt property.10-4-21Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.10-4-22Effective date of change in tax-exempt status.10-4-23Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.10-4-24Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.10-4-24.110-4-24.1 to 10-4-24.8. Repealed by SL 1974, ch 89, § 15.10-4-24.9Paraplegic dwellings specially classified for tax purposes--Lands included.10-4-24.10Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.10-4-24.11Reduction of tax--Dwelling owned by paraplegic.10-4-24.12Percentage of paraplegic's tax reduction for single-member household.10-4-24.13Percentage of paraplegic's tax reduction for multiple-member household.10-4-24.14Reduction of tax on dwelling owned by paraplegic--Application.10-4-24.15Paraplegic tax reduction--Annual increase--Index factor.10-4-25Cemetery lot exempt.10-4-26Exemption from property tax penalties of persons serving in armed forces during hostilities.10-4-30Single-family dwellings of disabled or senior citizens classified.10-4-3110-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5.10-4-35Wellness center defined--Taxable percentage.10-4-3610-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7.10-4-39Exemption of facility operated as a multi-tenant business incubator.10-4-40Partial exemption--Owner-occupied dwellings of certain disabled veterans.10-4-41Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans.10-4-42Renewable resource defined.10-4-43Renewable energy facility defined.10-4-44Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.10-4-45Renewable energy property not subject to discretionary formulas.10-4-46Labor union property used exclusively for educational purpose exempt.10-4-47Rejected by referendum.