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§ 10-4-11 Residential and mercantile property belonging to societies taxable.

SD Codified L § 10-4-11 (2019) (N/A)
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10-4-11. Residential and mercantile property belonging to societies taxable. If any property owned by any society or institution described in §§ 10-4-9 to 10-4-9.3, inclusive, shall consist of hotel or residence property, or any other class of retail business and such property is used or owned primarily for the purposes of revenue, and not for the primary object of such charitable, benevolent, or religious society, it shall be taxed as other property of the same class is taxed.

Source: SL 1927, ch 46, § 2; SL 1929, ch 243; SDC 1939, § 57.0311(3)(a); SL 1986, ch 83, § 6.

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§ 10-4-10 Agricultural land of charitable, benevolent and religious societies.
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§ 10-4-12 Property of charitable, benevolent or religious society used partly for income and partly for society purposes.