South Dakota Codified Laws
Chapter 04 - Property Subject To Taxation
Section 10-4-5 - Valuation of land containing artesian well.

South Dakota Codified Laws

Title 10 - Taxation

Chapter 04 - Property Subject To Taxation

Section 10-4-1 - Property generally subject to taxation.

Section 10-4-2 - Definition of real property for ad valorem taxation purposes.

Section 10-4-2.1 - Improvements on leased sites taxed as real property--Collection of delinquent taxes.

Section 10-4-2.2 - Personal property defined for ad valorem taxation.

Section 10-4-2.3 - Portable livestock shelters not real property.

Section 10-4-2.4 - Manufactured homes and mobile homes as real property.

Section 10-4-2.5 - Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.

Section 10-4-2.6 - Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.

Section 10-4-2.7 - Manufactured home reclassified as exempt.

Section 10-4-3 - Assessment and description of land acquired by reliction.

Section 10-4-4 - Trees under Timber Culture Act not considered improvement.

Section 10-4-5 - Valuation of land containing artesian well.

Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.

Section 10-4-7 - Report of publicly owned property filed with secretary of revenue--Availability to county director.

Section 10-4-8 - Property acquired for highway purposes exempt.

Section 10-4-8.1 - Local industrial development corporation property exempt from taxation--Limitation.

Section 10-4-9 - Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.

Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt.

Section 10-4-9.2 - Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.

Section 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.

Section 10-4-9.4 - Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.

Section 10-4-9.5 - Continuum of care defined--Additional health care.

Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies.

Section 10-4-11 - Residential and mercantile property belonging to societies taxable.

Section 10-4-12 - Property of charitable, benevolent or religious society used partly for income and partly for society purposes.

Section 10-4-13 - Educational institution property exempt--Exceptions.

Section 10-4-13.1 - Agricultural structures specially classified--Amount exempt from taxation--Relative defined.

Section 10-4-13.2 - Nonexempt use of educational institution property--Assessed value.

Section 10-4-14 - Property of agricultural and horticultural societies exempt.

Section 10-4-15 - Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.

Section 10-4-15.1 - Publication of list of tax-exempt property.

Section 10-4-16 - Examination, recommendations, and determination of application for tax-exempt status.

Section 10-4-17 - Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.

Section 10-4-18 - Appeal from county board determination that property is taxable.

Section 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.

Section 10-4-20 - Permanent record and annual report of tax-exempt property.

Section 10-4-21 - Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.

Section 10-4-22 - Effective date of change in tax-exempt status.

Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.

Section 10-4-24 - Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.

Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes--Lands included.

Section 10-4-24.10 - Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.

Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic.

Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.

Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household.

Section 10-4-24.14 - Reduction of tax on dwelling owned by paraplegic--Application.

Section 10-4-25 - Cemetery lot exempt.

Section 10-4-26 - Exemption from property tax penalties of persons serving in armed forces during hostilities.

Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.

Section 10-4-35 - Wellness center defined--Taxable percentage.

Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator.

Section 10-4-40 - Partial exemption of dwellings owned by certain disabled veterans.

Section 10-4-41 - Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans.

Section 10-4-42 - Renewable resource defined.

Section 10-4-43 - Renewable energy facility defined.

Section 10-4-44 - Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.

Section 10-4-45 - Renewable energy property not subject to discretionary formulas.

Section 10-4-46 - Labor union property used exclusively for educational purpose exempt.