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99 chapters · 1,878 sections in this title.
SDCL § 10-4-1 Property generally subject to taxation
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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 va…
SDCL § 10-4-10 Agricultural land of charitable, benevolent and religious societies
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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 f…
SDCL § 10-4-11 Residential and mercantile property belonging to societies taxable
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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 primar…
SDCL § 10-4-12 Property of charitable, benevolent or religious society used partly for income and partly for society purposes
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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 religious s…
