Chapter 4. Property Subject to Taxation
Index
- SDCL 10-4-1 Property Generally Subject to Taxation
- SDCL 10-4-2 Definition of Real Property For Ad Valorem Taxation Purposes
- SDCL 10-4-2.1 Improvements On Leased Sites Taxed As Real Property-Collection of Delinquent Taxes
- SDCL 10-4-2.2 Personal Property Defined For Ad Valorem Taxation
- SDCL 10-4-2.3 Portable Livestock Shelters Not Real Property
- SDCL 10-4-2.4 Manufactured Homes and Mobile Homes As Real Property
- SDCL 10-4-2.5 Transfer Or Reassignment of Manufactured Home Classed As Real Property-Affidavit Requirement
- SDCL 10-4-2.6 Sale of Manufactured Home Or Mobile Home By Licensed Dealer-Reporting Requirements
- SDCL 10-4-2.7 Manufactured Home Reclassified As Exempt
- SDCL 10-4-3 Assessment and Description of Land Acquired By Reliction
- SDCL 10-4-4 Trees Under Timber Culture Act Not Considered Improvement
- SDCL 10-4-5 Valuation of Land Containing Artesian Well
- SDCL 10-4-6 [Repealed]
- SDCL 10-4-6.1 Exemption From Taxation of Personal Property Not Centrally Assessed-Taxes Or Fees In Lieu Unimpaired
- SDCL 10-4-7 Report of Publicly Owned Property Filed With Secretary of Revenue-Availability to County Director
- SDCL 10-4-8 Property Acquired For Highway Purposes Exempt
- SDCL 10-4-8.1 Local Industrial Development Corporation Property Exempt-Limitations
- SDCL 10-4-9 Property Owned By Religious Society and Used Exclusively For Religious Purposes Exempt-Sale of Property By Religious Society
- SDCL 10-4-9.1 Property Owned By Public Charity and Used For Charitable Purposes Exempt
- SDCL 10-4-9.2 Property Owned By Benevolent Organization and Used Exclusively For Benevolent Purposes Exempt-Exception
- SDCL 10-4-9.3 Property Owned By Nonprofit Corporation, Organization, Or Society and Used Primarily For Health Care and Related Purposes Exempt
- SDCL 10-4-9.4 Congregate Housing Facility Owned By Nonprofit Corporation, Organization, Or Society Exempt-Conditions
- SDCL 10-4-9.5 Continuum of Care Defined-Additional Health Care
- SDCL 10-4-10 Agricultural Land of Charitable, Benevolent and Religious Societies
- SDCL 10-4-11 Residential and Mercantile Property Belonging to Societies Taxable
- SDCL 10-4-12 Property of Charitable, Benevolent Or Religious Society Used Partly For Income and Partly For Society Purposes
- SDCL 10-4-13 Educational Institution Property Exempt-Exceptions
- SDCL 10-4-13.1 Agricultural Structures Specially Classified-Amount Exempt From Taxation-Relative Defined
- SDCL 10-4-13.2 Nonexempt Use of Educational Institution Property-Assessed Value
- SDCL 10-4-14 Property of Agricultural and Horticultural Societies Exempt
- SDCL 10-4-15 Application For Exemption of Business Incubator, Charitable, Religious, Educational, Or Local Industrial Development Property
- SDCL 10-4-15.1 Publication of List of Tax-Exempt Property
- SDCL 10-4-16 Examination, Recommendations, and Determination of Application For Tax-Exempt Status
- SDCL 10-4-17 Notice and Hearing On Preliminary Determination of Taxability of Charitable, Religious and Educational Institution Property-Final Determination
- SDCL 10-4-18 Appeal From County Board Determination that Property Is Taxable
- SDCL 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
- SDCL 10-4-19.1 Time of Determination of Exempt Status-Apportionment When Property Transferred to Exempt Entity
- SDCL 10-4-19.2 Apportionment When Property Transferred From Exempt Entity to Nonexempt Entity
- SDCL 10-4-20 Permanent Record and Annual Report of Tax-Exempt Property
- SDCL 10-4-21 Periodic Review of Tax-Exempt Property-Board Action to Change Status-Review Requested By Secretary of Revenue
- SDCL 10-4-22 Effective Date of Change In Tax-Exempt Status
- SDCL 10-4-23 Tax-Exempt and Railroad Property Taxed to Long-Term Lessee Or Contract Purchaser
- SDCL 10-4-23.1 [Repealed]
- SDCL 10-4-24 Homestead Exempt From State Taxes-Description of Homestead Included In Assessment Statement-Apportionment of Value
- SDCL 10-4-24.1 to 10-4-24.8 [Repealed]
- SDCL 10-4-24.9 Paraplegic Dwellings Specially Classified For Tax Purposes-Lands Included
- SDCL 10-4-24.10 Exemption For Dwelling of Paraplegic Or Amputee Veteran Or Surviving Spouse
- SDCL 10-4-24.11 Reduction of Tax On Dwelling Owned By Paraplegic
- SDCL 10-4-24.12 Percentage of Paraplegic's Tax Reduction For Single-Member Household
- SDCL 10-4-24.13 Percentage of Paraplegic's Tax Reduction For Multiple-Member Household
- SDCL 10-4-24.14 Reduction of Tax On Dwelling Owned By Paraplegic-Application
- SDCL 10-4-24.15 Paraplegic Tax Reduction-Annual Increase-Index Factor
- SDCL 10-4-25 Cemetery Lot Exempt
- SDCL 10-4-26 Exemption From Property Tax Penalties of Persons Serving In Armed Forces During Hostilities
- SDCL 10-4-27 [Repealed]
- SDCL 10-4-28 [Repealed]
- SDCL 10-4-29 [Repealed]
- SDCL 10-4-30 Single-Family Dwellings of Disabled Or Senior Citizens Classified
- SDCL 10-4-31, 10-4-32 [Repealed]
- SDCL 10-4-33 [Repealed]
- SDCL 10-4-34 [Repealed]
- SDCL 10-4-35 Wellness Center Defined-Taxable Percentage
- SDCL 10-4-36 to 10-4-38 [Repealed]
- SDCL 10-4-39 Exemption of Facility Operated As a Multi-Tenant Business Incubator
- SDCL 10-4-40 Partial Exemption of Dwellings Owned By Certain Disabled Veterans
- SDCL 10-4-41 Partial Exemption For Owner-Occupied Dwellings of Surviving Spouses of Certain Veterans
- SDCL 10-4-42 Renewable Resource Defined
- SDCL 10-4-43 Renewable Energy Facility Defined
- SDCL 10-4-44 Renewable Energy Facilities With Less Than Five Megawatts of Nameplate Capacity Classified-Property Taxable-Exemption
- SDCL 10-4-45 Renewable Energy Property Not Subject to Discretionary Formulas
- SDCL 10-4-46 Labor Union Property Used Exclusively For Educational Purpose Exempt