Agricultural land owned by a charitable, benevolent or religious society as described in §§ 10-4-9 to 10-4-9.2, inclusive, and used exclusively for charitable, benevolent, or religious purposes upon which the buildings used by such society or institution are situated is exempt from taxation up to but not exceeding eighty acres. Land conveyed by the United States government under 25 U.S.C. § 280, in aid of Indian mission schools is exempt from taxation. However, all other agricultural land owned by such societies or institutions shall be taxed as other agricultural land is taxed.
S.D. Codified Laws § 10-4-10
Agricultural land of charitable, benevolent and religious societies
Applied in 1 court decision — leading case Lutherans Outdoors in South Dakota, Inc. v. South Dakota State Board of Equalization (1991)
Most recently applied in Lutherans Outdoors in South Dakota, Inc. v. South Dakota State Board of Equalization (August 1991)
Source: SL 1929, ch 243; SDC 1939, § 57.0311(3); SL 1986, ch 83, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.