{"data":{"id":"us-sd/sdcl-1-16h-44","jurisdiction":"us-sd","citation":"SDCL § 1-16H-44","heading":"Property tax exemption for certain leased property in Lawrence County.","body":"If the authority leases land, improvements, equipment, fixtures, or other property interests in Lawrence County to an entity that:\n(1) Is organized and operated on a not-for-profit basis;\n(2) Is organized as a limited liability company;\n(3) Has members of the limited liability company otherwise qualifying for exemption from real property taxation in the state where the entity's headquarters are located; and\n(4) Is organized and operated for scientific research and related educational purposes;\nthe property and any possessory interest in the property is exempt from real property taxation.","path":["TITLE 1. STATE AFFAIRS AND GOVERNMENT","CHAPTER 1-16H. SCIENCE AND TECHNOLOGY AUTHORITY"],"source_url":"https://sdlegislature.gov/Statutes/1-16H-44","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d1fc7d1a1d06c1c724351a15fc287463a156491b23f1324dc1d2bf38b0cd1207","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-1-16h-43","next":"us-sd/sdcl-1-16i-1"},"notice":"GroundRules: Original legal text. Not legal advice."}