10-4-9. Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.
Property owned by any religious society and used exclusively for religious purposes, is exempt from taxation. Property of a religious society is exempt from taxation if such property is a building or structure used exclusively for religious purposes, is a lot owned by a religious society for the exclusive purpose of parking vehicles owned by members of such society and is not rented or leased to nonmembers of such society, is an educational plant owned and operated by a religious society or is a building or structure used to house any cleric of a religious society. However, any property which is sold by a religious society under a contract for deed shall be taxed as other property of the same class, unless such property is sold to an entity which is exempt from taxation pursuant to this chapter and the property is used for an exempt purpose.
Source: SL 1897, ch 28, §5; RPolC 1903, §2056; RC 1919, §6670; SL 1919, ch 106; SL 1927, ch 46, §2; SL 1929, ch 243; SDC 1939, §57.0311 (3); SL 1986, ch 83, §1; SL 1995, ch 54, §1.
Structure South Dakota Codified Laws
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 10-4-2.2 - 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 10-4-2.7 - 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 10-4-8 - Property acquired for highway purposes exempt.
Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt.
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 10-4-13 - Educational institution property exempt--Exceptions.
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 10-4-15.1 - Publication of list of tax-exempt property.
Section 10-4-18 - Appeal from county board determination that property is taxable.
Section 10-4-20 - Permanent record and annual report of tax-exempt property.
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 10-4-24.9 - 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 10-4-30 - 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 10-4-42 - Renewable resource defined.
Section 10-4-43 - Renewable energy facility defined.
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.