reglab/housing_qa huggingface dataset:
SD Codified L § 10-4-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-17 - Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.

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 thereof and shall have an opportunity to be heard at any current session of the board and be given the opportunity to present any information relating to the issue. The board, after such hearing, shall make a final determination as to the status of such property. Source: SDC 1939, §57.0311 as added by SL 1967, ch 316.
SD Codified L § 10-4-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-18 - Appeal from county board determination that property is taxable.

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 actions of the county board of equalization. Source: SDC 1939, §57.0311 as added by SL 1967, ch 316.
SD Codified L § 10-4-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|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.

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 appeal. However, an annual statement shall be filed with the county director of equalization on or before November first of each year certifying that the use of the property has not changed during the year. Failure to file such a statement shall cause the county director of equalization to review the status of the property. The director may recommend to the county board of equalization that the status of the property be changed. Such a recommendation for a change in status constitutes a new application and the same procedures provided in §§10-4-15 to 10-4-18, inclusive, for the original application apply. Once a structure that is used exclusively for religious purposes or a cemetery is granted tax-exempt status pursuant to §§10-4-15 to 10-4-18, inclusive, it is not necessary to file the annual statement required by this section to maintain such status. However, if the use of the property changes, or if any transfers of ownership by contract for deed have been entered into, the owner shall reapply pursuant to §§10-4-15 to 10-4-18, inclusive. Source: SDC 1939, §57.0311 as added by SL 1967, ch 316; SL 1988, ch 84; SL 1995, ch 54, §2; SL 1996, ch 63, §3.
SD Codified L § 10-4-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-20 - Permanent record and annual report of tax-exempt property.

10-4-20. Permanent record and annual report of tax-exempt property.The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue. The secretary of revenue shall prescribe the forms and the method of making reports. 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 § 10-4-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-21 - Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.

10-4-21. Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.The director of equalization shall, during each five-year period of time, review the status of all tax-exempt property and file a report of such review with the county board of equalization. Any action by the county board of equalization to change the status of tax-exempt property shall be the same as though it were an original application. The secretary of revenue may request a review of the tax-exempt status of property at any time and such request shall be made to the county board of equalization and the procedure shall then be the same as though it were an original application. 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 § 10-4-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-22 - Effective date of change in tax-exempt status.

10-4-22. Effective date of change in tax-exempt status.Any review or recommendation for a change in the tax-exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date. Source: SDC 1939, §57.0311 as added by SL 1967, ch 316.
SD Codified L § 10-4-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.

10-4-23. Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.Property held under a lease for a term of three or more years, or a contract for the purchase thereof, belonging to the state or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or to any railroad company or corporation whose property is not taxed in the same manner as other property, shall be considered for all purposes of taxation as the property of the person so holding the same. Source: SL 1897, ch 28, §24; RPolC 1903, §2084; RC 1919, §6699; SDC 1939, §57.0314.
SD Codified L § 10-4-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-24 - Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.

10-4-24. Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.The homestead as defined by law, except a homestead consisting of a mobile home, when owned and occupied by the owner and his family as a home at the time of assessment shall be exempt from any tax imposed by the Legislature to defray the expenses of the state, or to pay any deficiency thereof. Each person liable to assessment and taxation shall separately list his or her homestead, giving the exact description thereof at the time of the assessment and shall give to the director of equalization at the time of assessment a sworn statement in writing on a form prescribed by the secretary of revenue and provided by the county auditor setting forth the legal description of the premises claimed as the homestead, and in case such homestead is situated within a shop, store, or other building used for business purposes shall specifically set forth the exact description of the portion of such store, shop, or other building being used by the owner thereof as a dwelling, and the director of equalization shall divide the valuation so that the portion claimed as a homestead shall be listed and valued separately from the business portion of said premises and the county auditor of the county where such homestead is situated shall exclude such homestead from his total assessment in determining the amount of the state tax. Nothing herein shall be construed to exempt such homestead from any tax legally imposed for county, township, municipality, or school purposes. Source: SDC 1939, §57.0311 (7); SL 1939, ch 262; SL 1972, ch 233, §1; SL 1989, ch 82, §41; SL 1992, ch 60, §2; 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 § 10-4-24.9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes--Lands included.

10-4-24.9. Paraplegic dwellings specially classified for tax purposes--Lands included.All dwellings or parts of multiple family dwellings which are specifically designed for use by paraplegics as wheelchair homes are hereby specifically classified for the purposes of taxation. For purposes of this section and §10-4-24.10, the term, dwellings, shall include real estate in an amount not to exceed one acre upon which the building is situated or so much of the surrounding real estate as is necessarily incident to the use of the premises as a dwelling. Source: SL 1972, ch 55; SL 1976, ch 88.
SD Codified L § 10-4-24.10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-24.10 - Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.

10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.A dwelling or part of a dwelling designed as provided in §10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the unremarried widow or widower of the veteran is exempt from taxation. Notwithstanding any other provision of law, if the director of equalization determines that a veteran or the veteran's unremarried widow or widower is entitled to the exemption provided in this section, the veteran or the veteran's unremarried widow or widower retains that exemption until the property ownership is transferred, the veteran or the veteran's unremarried widow or widower ceases to occupy the dwelling, or the property has a change in use. If the legal description of the property is changed, the exemption remains in place as long as the veteran or the veteran's unremarried widow or widower continues to reside in the dwelling. Source: SL 1972, ch 55; SL 2019, ch 58, §1.
SD Codified L § 10-4-24.11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic.

10-4-24.11. Reduction of tax on dwelling owned by paraplegic.To the extent that a dwelling or part thereof is owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, the individual's tax liability shall be reduced as provided in §§10-4-24.12 and 10-4-24.13 on that portion of the dwelling, provided the dwelling was owned and occupied for the full calendar year prior to the year in which the taxes are due and receivable. The term, household income, as used in §§10-4-24.12 and 10-4-24.13 is the same as defined in subdivision 10-18A-1(5). Source: SL 1979, ch 62, §§1, 2.
SD Codified L § 10-4-24.12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.

10-4-24.12. Percentage of paraplegic's tax reduction for single-member household.The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a single member household is according to the following schedule: If household incomebut notThe tax due reductionis more than:more thanon current levy is:$ 0$ 11,670100%11,67012,670 75%12,67013,670 50%13,67014,670 25%more than 14,670  0% Source: SL 1979, ch 62, §3; SL 2015, ch 64, §1.
SD Codified L § 10-4-24.13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household.

10-4-24.13. Percentage of paraplegic's tax reduction for multiple-member household.The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a multiple member household is according to the following schedule: If household incomebut notThe tax due reductionis more than:more than on current levy is:$ 0$ 15,730100%15,73016,730 75%16,73017,730 50%17,73018,730 25%more than 18,730  0% Source: SL 1979, ch 62, §4; SL 2015, ch 64, §2.
SD Codified L § 10-4-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-25 - Cemetery lot exempt.

10-4-25. Cemetery lot exempt.One lot in a cemetery for family use 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 (4).
SD Codified L § 10-4-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-26 - Exemption from property tax penalties of persons serving in armed forces during hostilities.

10-4-26.Exemption from property tax penalties of persons serving in armed forces during hostilities.All persons serving in the armed forces of the United States as that term is defined by S. D. Const., Art. XIII, §19, during the time when a state of war exists between this and any other nation, or during the period between August 5, 1964, and the date when the Governor by proclamation shall have declared existing hostilities to have ceased, are hereby exempt from the payment of interest and penalty on all real property and manufactured home taxes assessed against such person from the date of his or her entry into the service and for a period of six months after discharge from such service. No exemption may be allowed of any interest or penalty on taxes accumulated or accruing on real estate or manufactured homes transferred of record by such person or persons during the period of their service. Source: SL 1945, ch 180, §1; SL 1953, ch 461; SDC Supp 1960, §57.1004-1; SL 1992, ch 80, §16.
SD Codified L § 10-4-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.

10-4-30. Single-family dwellings of disabled or senior citizens classified.Single-family dwellings owned by heads of households sixty-five years of age or disabled are hereby classified for purposes of taxation. Source: SL 1980, ch 74, §12.
SD Codified L § 10-4-35 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-35 - Wellness center defined--Taxable percentage.

10-4-35. Wellness center defined--Taxable percentage.For the purposes of §10-4-9.3, a "wellness center" is a health care facility if it links on- and off-site medical consultants with physical activity staff and programs of health and fitness facilities, can and does provide fitness testing and prescription exercise tailored to specific individual needs and capabilities, and the property is used for rehabilitation services or prescriptive exercise. For the purposes of §10-4-12, the taxable percentage of a wellness center shall be determined by computing the percentage of the total membership that do not use the facility for physician prescribed rehabilitation or prescriptive exercise. Source: SL 1994, ch 75, §2.
SD Codified L § 10-4-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator.

10-4-39. Exemption of facility operated as a multi-tenant business incubator.Any facility operated as a multi-tenant business incubator and owned by an entity recognized as an exempt nonprofit corporation pursuant to section 501(c)(3), 501(c)(4), or 501(c)(6) of the United States Internal Revenue Code, as defined by §10-1-47, is exempt from property taxation. A business incubator is any facility that supports the development and operation of a number of small start-up businesses. Tenants of the facility may share a number of support services and the tenants may receive technical assistance, business planning, legal, financial, and marketing advice. If any portion of the facility is occupied by an incubated business for more than five years, that portion of the facility shall be taxed as other property of the same class is taxed. Source: SL 2006, ch 37, §1; SL 2009, ch 39, §5; SL 2010, ch 45, §5; SL 2011, ch 48, §5; SL 2012, ch 59, §5; SL 2013, ch 42, §5; SL 2014, ch 54, §5; SL 2015, ch 62, §5; SL 2016, ch 54, §6.
SD Codified L § 10-4-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-40 - Partial exemption of dwellings owned by certain disabled veterans.

10-4-40. Partial exemption of dwellings owned by certain disabled veterans.One hundred fifty thousand dollars of the full and true value of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to §§10-13-39 to 10-13-40.4, inclusive, that is owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability is exempt from property taxation. The veteran shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential. Any veteran who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption and abate or refund the difference in taxes pursuant to chapter 10-18.If the director of equalization determines that the veteran receives an exemption for the veteran's dwelling pursuant to this section, the veteran retains that exemption until such time as the property ownership is transferred, the veteran does not occupy the dwelling, or the property has a change in use. If the legal description of property is changed or amended and the veteran continues to reside in the dwelling, the veteran retains the exemption provided by this section. Source: SL 2007, ch 45, §1; SL 2008, ch 39, §1, eff. Nov. 1, 2007; SL 2008, ch 40, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 59, §1.
SD Codified L § 10-4-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-41 - Partial exemption for owner-occupied dwellings of surviving spouses of certain disabled veterans.

10-4-41. Partial exemption for owner-occupied dwellings of surviving spouses of certain disabled veterans.One hundred fifty thousand dollars of the full and true value of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to §§10-13-39 to 10-13-40.4, inclusive, that is owned and occupied by the surviving spouse of a veteran who was rated as permanently and totally disabled from a service-connected disability is exempt from property taxation. The surviving spouse shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential. Any surviving spouse who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption and abate or refund the difference in taxes pursuant to chapter 10-18.If the director of equalization determines that the surviving spouse receives an exemption for the dwelling pursuant to this section, the surviving spouse retains that exemption until such time as the property ownership is transferred, the surviving spouse does not occupy the dwelling, the surviving spouse remarries, or the property has a change in use. If the legal description of property is changed or amended and the surviving spouse continues to reside in the dwelling, the surviving spouse retains the exemption provided by this section. Source: SL 2010, ch 46, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 59, §2.
SD Codified L § 10-4-42 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-42 - Renewable resource defined.

10-4-42. Renewable resource defined.For purposes of §§10-4-42 to 10-4-45, inclusive, a renewable resource is a resource that generates electricity or energy from facilities using one or more of the following sources:(1)Wind that uses wind as the source of energy to produce electricity;(2)Solar that uses the sun as the source of energy to produce electricity or energy;(3)Hydroelectric that uses water as the source of energy to produce electricity;(4)Hydrogen that is generated from one of the sources listed in this section;(5)Biomass that uses agricultural crops and agricultural wastes and residues, wood and wood wastes and residues, animal and other degradable organic wastes, municipal solid waste, or landfill gas as the fuel to produce electricity; or(6)Geothermal that uses energy contained in heat that continuously flows outward from the earth as the source of energy to produce electricity or energy. Source: SL 2010, ch 47, §1.
SD Codified L § 10-4-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-43 - Renewable energy facility defined.

10-4-43. Renewable energy facility defined.For purposes of §§10-4-42 to 10-4-45, inclusive, a renewable energy facility is a facility that uses a renewable resource as its energy source for the purpose of producing electricity or energy. Source: SL 2010, ch 47, §2.
SD Codified L § 10-4-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-44 - Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.

10-4-44. Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.For renewable energy facilities with less than five megawatts of nameplate capacity, all real property used or constructed for the purpose of producing electricity using a renewable resource as an energy source is classified for tax purposes as renewable energy property and shall be assessed and taxed in the same manner as other real property and shall be locally assessed by the county director of equalization pursuant to §10-3-16. For the purposes of §§10-4-42 to 10-4-45, inclusive, the first fifty thousand dollars of the assessed value of the renewable energy property or seventy percent of the assessed value of the renewable energy property, whichever is greater, is exempt from the real property tax. However, for geothermal renewable energy facilities that produce energy, but not electricity, this exemption is limited to the first four continuous years for residential geothermal renewable energy facilities and the first three continuous years for commercial geothermal renewable energy facilities. Source: SL 2010, ch 47, §3.