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- 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
- SDCL § 10-4-24 · Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.
- SDCL § 10-4-24.1
- 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--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
- SDCL § 10-4-28
- SDCL § 10-4-29
- SDCL § 10-4-30 · Single-family dwellings of disabled or senior citizens classified.
- SDCL § 10-4-31
- SDCL § 10-4-33
- SDCL § 10-4-34
- SDCL § 10-4-35 · Wellness center defined--Taxable percentage.
- SDCL § 10-4-36
- SDCL § 10-4-39 · Exemption of facility operated as a multi-tenant business incubator.
- SDCL § 10-4-40 · Partial exemption--Owner-occupied dwellings of certain disabled veterans.
- SDCL § 10-4-41 · Partial exemption--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.
- SDCL § 10-4-47
- SDCL § 10-5-1 · Real estate assessed where situated.
- SDCL § 10-5-2 · Road, bridge, or railroad property assessed within county.
- SDCL § 10-5-3
- SDCL § 10-5-5 · Merchants' and manufacturers' property assessed at place of business.
- SDCL § 10-5-6
- SDCL § 10-5-7
- SDCL § 10-5-8
- SDCL § 10-5-15 · Appeal from county commissioners on decision as to place of assessment.
- SDCL § 10-5-16 · Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
- SDCL § 10-5-17 · Time of appeal from secretary--Transcript--Hearing de novo and judgment.
- SDCL § 10-5-18 · Improvements on leased sites owned by municipality subject to levy by municipality.
- SDCL § 10-6-1
- SDCL § 10-6-1.1
- SDCL § 10-6-1.2
- SDCL § 10-6-1.3
- SDCL § 10-6-1.4
- SDCL § 10-6-2
- SDCL § 10-6-2.1
- SDCL § 10-6-3
- SDCL § 10-6-3.1
- SDCL § 10-6-4
- SDCL § 10-6-5
- SDCL § 10-6-6
- SDCL § 10-6-7
- SDCL § 10-6-8
- SDCL § 10-6-9
- SDCL § 10-6-10
- SDCL § 10-6-11
- SDCL § 10-6-17
- SDCL § 10-6-18
- SDCL § 10-6-19
- SDCL § 10-6-20
- SDCL § 10-6-21
- SDCL § 10-6-22
- SDCL § 10-6-23
- SDCL § 10-6-25
- SDCL § 10-6-25.1
- SDCL § 10-6-26
- SDCL § 10-6-28
- SDCL § 10-6-29
- SDCL § 10-6-30
- SDCL § 10-6-31
- SDCL § 10-6-31.1
- SDCL § 10-6-31.2