Chapter

PROPERTY SUBJECT TO TAXATION

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 Repealed by SL 1992, ch 80, § 13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