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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 04 - Property Subject To 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 and mobile 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 or mobile home by licensed dealer--Reporting requirements.
§ 10-4-2.7 Manufactured home reclassified as exempt.
§ 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§ 10-4-6 Repealed.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--Exceptions.
§ 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 Repealed.
§ 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 Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
§ 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 Repealed.
§ 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.
§ 10-4-46 Labor union property used exclusively for educational purpose exempt.