10-4-1. Property generally subject to taxation. All real property in this state and the property of corporations existing or hereafter created, and the property of all banks or banking companies existing or hereafter created, except such as is hereinafter expressly excepted, is subject to taxation; and such property, or the value thereof, shall be entered […]
10-4-10. Agricultural land of charitable, benevolent and religious societies. 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 […]
10-4-11. Residential and mercantile property belonging to societies taxable. If any property owned by any society or institution described in §§10-4-9 to 10-4-9.3, inclusive, shall consist of hotel or residence property, or any other class of retail business and such property is used or owned primarily for the purposes of revenue, and not for the […]
10-4-12. Property of charitable, benevolent or religious society used partly for income and partly for society purposes. If property owned by any health care organization or charitable, benevolent, or religious society described in §10-4-9.4 and §§10-4-9 to 10-4-9.3, inclusive, other than agricultural land, is used partly by such health care organization or charitable, benevolent, or […]
10-4-13. Educational institution property exempt–Exceptions. All property owned by any educational institution in this state as a school which is accredited or approved as a school by the accreditation division within the Department of Education, by the board of regents or by a nationally recognized accreditation service is exempt from taxation. However, if any such […]
10-4-13.1. Agricultural structures specially classified–Amount exempt from taxation–Relative defined. Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used for that purpose, which are used exclusively for agricultural purposes and situated on agricultural land are hereby specifically classified for tax purposes as agricultural property. Ten thousand […]
10-4-13.2. Nonexempt use of educational institution property–Assessed value. If any property owned by an educational institution is used partly by such institution for purposes that are exempt under §10-4-13 and partly for purposes that are not exempt under §10-4-13, the portion of the property that is used for purposes that are not exempt shall be […]
10-4-14. Property of agricultural and horticultural societies exempt. The grounds, buildings, and all property belonging to or used exclusively by agricultural and horticultural societies shall be exempt from taxation. Source: SL 1897, ch 28, §5; RPolC 1903, §2056; RC 1919, §6670; SL 1919, ch 106; SDC 1939, §57.0311 (1).
10-4-15. Application for exemption of business incubator, charitable, religious, educational, or local industrial development property. Any person, organization, corporation, or association claiming a property tax exemption status for any property under §§10-4-8.1 to 10-4-14, inclusive, §10-4-39, or as may otherwise be provided by law, shall apply for such exemption to the county director of equalization […]
10-4-15.1. Publication of list of tax-exempt property. The director of equalization shall publish at least six days prior to the last Tuesday of March of each year in the official newspapers published in the county a list showing the legal owner, utilization, and a description of all property for which tax-exempt status is claimed under […]
10-4-16. Examination, recommendations, and determination of application for tax-exempt status. The county director of equalization shall examine and review applications under §10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization […]
10-4-17. Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property–Final determination. If the county board of equalization makes a preliminary determination that all or any part of the property listed in the application has a taxable status, such applicant shall be given no less than seven days’ written notice […]
10-4-18. Appeal from county board determination that property is taxable. When an applicant under §10-4-15 is denied a tax-exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other […]
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. If property has been granted a tax-exemption status under §§10-4-15 to 10-4-18, inclusive, such status for the property shall continue in such status commencing with the next taxable year following the final determination not subject to […]
10-4-2. Definition of real property for ad valorem taxation purposes. Real property, for the purposes of ad valorem taxation, includes: (1)Land and all rights and privileges thereto belonging; (2)Improvements to land and all rights and privileges thereto belonging, consisting of items permanently affixed to and becoming part of the real estate. The term, permanently affixed, […]
10-4-2.1. Improvements on leased sites taxed as real property–Collection of delinquent taxes. Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22. Source: SL […]
10-4-2.2. Personal property defined for ad valorem taxation. Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property. Source: SL 1992, ch 74, §2; SL 1997, ch […]
10-4-2.3. Portable livestock shelters not real property. Real property as defined in §10-4-2 does not include portable livestock shelters. Source: SL 1993, ch 78.
10-4-2.4. Manufactured homes and mobile homes as real property. Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) and mobile homes as defined in subdivision 32-3-1(8). This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(2). Source: […]
10-4-2.5. Transfer or reassignment of manufactured home classed as real property–Affidavit requirement. Any transfer or reassignment of a manufactured home classified as real property pursuant to §10-4-2.4 shall be accompanied by an affidavit, issued by the county treasurer of the county in which the manufactured home is assessed, stating the real property taxes that are […]
