reglab/housing_qa huggingface dataset:
SD Codified L § 10-4-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-4 - Trees under Timber Culture Act not considered improvement.

10-4-4. Trees under Timber Culture Act not considered improvement.Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation. Source: SL 1897, ch 28, §3; RPolC 1903, §2054; RC 1919, §6668; SDC 1939, §57.0312.
SD Codified L § 10-4-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-5 - Valuation of land containing artesian well.

10-4-5. Valuation of land containing artesian well.The land upon which any artesian well is located shall not be assessed at any greater value by reason of such improvement, but such land shall be assessed the same as other lands in that locality of the same general character not irrigated or watered by artesian wells. Source: SL 1897, ch 28, §3; RPolC 1903, §2054; RC 1919, §6668; SDC 1939, §57.0312.
SD Codified L § 10-4-6.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.

10-4-6.1. Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.Personal property, as defined in this chapter, which is not centrally assessed is hereby classified for ad valorem tax purposes and is exempt from ad valorem taxation. This exemption does not impair or repeal any tax or fee authorized to be levied or imposed in lieu of personal property tax. Source: SL 1978, ch 72, §§2, 9; SL 1992, ch 80, §14.
SD Codified L § 10-4-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-7 - Report of publicly owned property filed with secretary of revenue--Availability to county director.

10-4-7. Report of publicly owned property filed with secretary of revenue--Availability to county director.The state and all political subdivisions shall file a report with the secretary of revenue of all its tax-exempt property upon such forms and at such times as shall be determined by the secretary of revenue and such reports shall be made available to the county director of equalization. Source: SDC 1939, §57.0311 as added by SL 1967, ch 316; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-4-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-8 - Property acquired for highway purposes exempt.

10-4-8. Property acquired for highway purposes exempt.All real property, irrespective of the person or persons to whom the same shall be assessed, acquired by the State of South Dakota or by any political or executive subdivision thereof, and used exclusively for public highway purposes, shall be exempt from taxation. Source: SDC 1939, §57.0311 as added by SL 1961, ch 439.
SD Codified L § 10-4-8.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-8.1 - Local industrial development corporation property exempt from taxation--Limitation.

10-4-8.1. Local industrial development corporation property exempt from taxation--Limitation.Seven hundred fifty thousand dollars of the full and true value of the total amount of real property or portion of real property owned by a local industrial development corporation defined pursuant to §5-14-23 is exempt from property taxation. The full and true value of the real property that is in excess of seven hundred fifty thousand dollars shall be taxed as other real property of the same class is taxed. No real property located in a tax increment financing district, created pursuant to chapter 11-9, may receive a property tax exemption pursuant to this section. Source: SL 2006, ch 36, §1; SL 2016, ch 56, §1; SL 2018, ch 70, §48.
SD Codified L § 10-4-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-9 - Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.

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.
SD Codified L § 10-4-9.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt.

10-4-9.1. Property owned by public charity and used for charitable purposes exempt.Property owned by a public charity and used for charitable purposes is exempt from taxation. A public charity is any organization or society which devotes its resources to the relief of the poor, distressed, or underprivileged. A public charity shall receive a majority of its revenue from donations, public funds, membership fees, or program fees generated solely to cover operating expenses; it shall lessen a governmental burden by providing its services to people who would otherwise use governmental services; it shall offer its services to people regardless of their ability to pay for such services; it shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by §10-1-47; and it may not have any of its assets available to any private interest. Source: SL 1986, ch 83, §2; SL 2009, ch 39, §1; SL 2010, ch 45, §1; SL 2011, ch 48, §1; SL 2012, ch 59, §1; SL 2013, ch 42, §1; SL 2014, ch 54, §1; SL 2015, ch 62, §1; SL 2016, ch 54, §2.
SD Codified L § 10-4-9.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-9.2 - Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.

10-4-9.2. Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.Property owned by a benevolent organization and used exclusively for benevolent purposes is exempt from taxation. A benevolent organization is any lodge, patriotic organization, memorial association, educational association, cemetery association, or similar association. A benevolent organization shall be nonprofit and recognized as an exempt organization under section 501(c)(3), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) of the United States Internal Revenue Code, as defined by §10-1-47. However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the benevolent organization owning the same, such property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, such property shall be taxed the same as other property of the same class is taxed. For the purposes of this section, an educational association is a group of accredited elementary, secondary, or postsecondary schools. For the purposes of this section, a benevolent organization also includes a congressionally chartered veterans organization which is nonprofit and recognized as an exempt organization under section 501(c)(4) of the United States Internal Revenue Code, as defined by §10-1-47.For purposes of this section, benevolent purpose means an activity that serves the poor, distressed or underprivileged, promotes the physical or mental welfare of youths or disadvantaged individuals, or relieves a government burden. Source: SL 1986, ch 83, §3; SL 1991, ch 77; SL 1992, ch 71; SL 1992, ch 72; SL 1992, ch 75; SL 2009, ch 39, §2; SL 2010, ch 45, §2; SL 2011, ch 48, §2; SL 2012, ch 59, §2; SL 2013, ch 42, §2; SL 2014, ch 54, §2; SL 2015, ch 62, §2; SL 2016, ch 54, §3.
SD Codified L § 10-4-9.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.

10-4-9.3. Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.Property owned by any corporation, organization, or society and used primarily for human health care and health care related purposes is exempt from taxation. Such corporation, organization, or society shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by §10-1-47, and none of its assets may be available to any private interest. The property shall be a health care facility licensed pursuant to chapter 34-12, orphanage, mental health center or community support provider regulated under chapter 27A-5, or camp. The facility shall admit all persons for treatment consistent with the facility's ability to provide health care services required by the patient until the facility is filled to its ordinary capacity and conform to all applicable regulations of and permit inspections by the state as otherwise provided by law. Source: SL 1986, ch 83, §4; SL 1988, ch 83; SL 2004, ch 81, §1; SL 2009, ch 39, §3; SL 2009, ch 138, §4; SL 2010, ch 45, §3; SL 2011, ch 48, §3; SL 2012, ch 59, §3; SL 2013, ch 42, §3; SL 2014, ch 54, §3; SL 2015, ch 62, §3; SL 2016, ch 54, §4.
SD Codified L § 10-4-9.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-9.4 - Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.

10-4-9.4. Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.Any congregate housing facility owned by a corporation, organization, or society is exempt from certain property taxes, if the facility provides certain health care services and is recognized as an exempt nonprofit corporation, organization, or society under section 501(c)(3) of the United States Internal Revenue Code, as defined by §10-1-47, and if none of its assets are available to any private interest. A congregate housing facility does provide health care services if the facility is an independent group-living environment operated and owned by a health care facility licensed pursuant to chapter 34-12 which offers a continuum of care, residential accommodations, and supporting services primarily for persons at least sixty-two years of age or disabled as defined pursuant to chapter 10-6A. Supporting services include the ability to provide health care and a food service that satisfies a balanced nutrition program. As part of the statement required by §10-4-19, the owner of the congregate housing facility shall submit a statement to the county director of equalization listing the health care services provided and method used to satisfy the balanced nutrition program.In addition, no owner may apply for a property tax exemption for a congregate housing facility constructed after July 1, 2004, unless the congregate housing facility:(1)Consists of two or more individual housing units located within one structure; and(2)Not more than twenty-five percent of the individual housing units exceed fifteen hundred square feet. Source: SL 2004, ch 81, §2; SL 2009, ch 39, §4; SL 2010, ch 45, §4; SL 2011, ch 48, §4; SL 2012, ch 59, §4; SL 2013, ch 42, §4; SL 2014, ch 54, §4; SL 2015, ch 62, §4; SL 2016, ch 54, §5.
SD Codified L § 10-4-9.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-9.5 - Continuum of care defined--Additional health care.

10-4-9.5. Continuum of care defined--Additional health care.For the purposes of §10-4-9.4, the term, continuum of care, means the ability of a licensed health care facility to provide living accommodations to any resident living in a congregate housing facility owned by such health care facility. If the resident requires additional health care services, the health care facility shall have sufficient facilities to permit residents to move into another level of care. This section does not require such health care facility to necessarily offer services normally provided by a hospital. Source: SL 2004, ch 81, §3.
SD Codified L § 10-4-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies.

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 exceeding eighty acres. Land conveyed by the United States government under 25 U.S.C. §280, in aid of Indian mission schools is exempt from taxation. However, all other agricultural land owned by such societies or institutions shall be taxed as other agricultural land is taxed. Source: SL 1929, ch 243; SDC 1939, §57.0311(3); SL 1986, ch 83, §5.
SD Codified L § 10-4-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-11 - Residential and mercantile property belonging to societies taxable.

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 primary object of such charitable, benevolent, or religious society, it shall be taxed as other property of the same class is taxed. Source: SL 1927, ch 46, §2; SL 1929, ch 243; SDC 1939, §57.0311(3)(a); SL 1986, ch 83, §6.
SD Codified L § 10-4-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-12 - Property of charitable, benevolent or religious society used partly for income and partly for society purposes.

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 religious society for health care, charitable, benevolent, or religious purposes, and the remaining part is occupied, rented, or used for other than health care, charitable, benevolent, or religious purposes, the portion of property that is so occupied, rented, or used for other purposes, shall be taxed as other property of the same class is taxed. For the purpose of determining the value of the taxable portion of the property, the appraised value of the entire property shall be multiplied by the percentage of the entire property used for other than health care, charitable, benevolent, or religious purposes. The resulting value shall be multiplied by the percentage of time the property is used for other than health care, charitable, benevolent, or religious purposes. The resulting value shall be the assessed value for taxation purposes. Source: SL 1927, ch 46, §2; SL 1929, ch 243; SDC 1939, §57.0311(3)(b); SL 1986, ch 83, §7; SL 2004, ch 81, §4.
SD Codified L § 10-4-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-13 - Educational institution property exempt--Exceptions.

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 property consists of agricultural land or improved or unimproved municipal property not occupied by a certified teacher or directly used in carrying out the primary object of the educational institution owning the same, it shall be taxed the same as other property of the same class is taxed. However, if any such educational institution is operated for profit, this exemption applies only to that portion of property which is used exclusively for student housing, student and administrative parking and instructional or administrative purposes. Source: SDC 1939, §57.0311(2); SL 1967, ch 317; SL 1986, ch 83, §8; SL 1989, ch 84; SL 1991, ch 78; SL 2003, ch 272 (Ex. Ord. 03-1), §63; SL 2018, ch 58, §1.
SD Codified L § 10-4-13.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-13.1 - Agricultural structures specially classified--Amount exempt from taxation--Relative defined.

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 dollars of the full and true value of all buildings located upon each building site and used in connection with the taxpayer's agricultural pursuits is exempt if there is a dwelling which is occupied by an owner or relative of an owner or a beneficiary of a trust or a trustee for at least six months of a year but not necessarily on the assessment date. Such dwelling shall be located on agricultural land and classified as nonagricultural property under §10-6-110. The application requirement in §10-4-15 does not apply to this section. If an owner is a corporation, trust, or a partnership, each stockholder, member, beneficiary, trustee, or partner who resides on such property shall be an owner pursuant to this section. For the purposes of this section, a relative is a person who is related within the third degree of kinship. However, no building site may receive more than one ten thousand dollar exemption pursuant to this section. For the purposes of this section, a manufactured home or a mobile home is a dwelling. Source: SL 1977, ch 81, §2; SL 1978, ch 71, §2; SL 1979, ch 63, §1; SL 1979, ch 64, §1; SL 1991, ch 79; SL 1992, ch 76; SL 1993, ch 79; SL 1993, ch 80; SL 2021, ch 44, § 44.
SD Codified L § 10-4-13.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-13.2 - Nonexempt use of educational institution property--Assessed value.

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 taxed as other property of the same class is taxed.The appraised value of the entire property utilized by educational institutions operated for profit shall be multiplied by the percentage of the entire property used for other than student housing, student and administrative parking, and instructional or administrative purposes. The resulting value shall be multiplied by the percentage of time such property is used for other than student housing, student and administrative parking, and instructional or administrative purposes. The resulting value shall be the assessed value for taxation purposes. Source: SL 1990, ch 69.
SD Codified L § 10-4-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-14 - Property of agricultural and horticultural societies exempt.

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).
SD Codified L § 10-4-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-15 - Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.

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 on forms prescribed by the secretary of revenue prior to November first of the tax year. Source: SDC 1939, §57.0311 as added by SL 1967, ch 316; SL 1986, ch 83, §9; SL 1991, ch 80; SL 1994, ch 74, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2006, ch 36, §2; SL 2006, ch 37, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-4-15.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-15.1 - Publication of list of tax-exempt property.

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 §§10-4-9 to 10-4-14, inclusive. Source: SL 1973, ch 60; SL 1979, ch 66, §4; SL 1986, ch 83, §10; SL 1987, ch 83; SL 1996, ch 63, §2.
SD Codified L § 10-4-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-16 - Examination, recommendations, and determination of application for tax-exempt status.

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 shall make a determination as to the status of such property. Source: SDC 1939, §57.0311 as added by SL 1967, ch 316.