South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 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.
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In this chapter (40 sections)
- 10-4-1 · Property generally subject to taxation
- 10-4-2 · Definition of real property for ad valorem taxation purposes
- 10-4-3 · Assessment and description of land acquired by reliction
- 10-4-4 · Trees under Timber Culture Act not considered improvement
- 10-4-5 · Valuation of land containing artesian well
- 10-4-6 · 10-4-6. Repealed by SL 1992, ch 80, § 13
- 10-4-7 · Report of publicly owned property filed with secretary of…
- 10-4-8 · Property acquired for highway purposes exempt
- 10-4-9 · Property owned by religious society and used exclusively for…
- 10-4-10 · Agricultural land of charitable, benevolent and religious…
- 10-4-11 · Residential and mercantile property belonging to societies…
- 10-4-12 · Property of charitable, benevolent or religious society used…
- 10-4-13 · Educational institution property exempt--Exceptions
- 10-4-14 · Property of agricultural and horticultural societies exempt
- 10-4-15 · Application for exemption of business incubator, charitable,…
- 10-4-16 · Examination, recommendations, and determination of…
- 10-4-17 · Notice and hearing on preliminary determination of taxability…
- 10-4-18 · Appeal from county board determination that property is…
- 10-4-19 · Continuation of tax-exempt status of property--Annual…
- 10-4-20 · Permanent record and annual report of tax-exempt property
- 10-4-21 · Periodic review of tax-exempt property--Board action to…
- 10-4-22 · Effective date of change in tax-exempt status
- 10-4-23 · Tax-exempt and railroad property taxed to long-term lessee or…
- 10-4-24 · Homestead exempt from state taxes--Description of homestead…
- 10-4-25 · Cemetery lot exempt
- 10-4-26 · Exemption from property tax penalties of persons serving in…
- 10-4-27 · 10-4-27. Repealed by SL 1978, ch 72, § 30
- 10-4-28 · 10-4-28. Repealed by SL 1992, ch 80, § 17
- 10-4-29 · Repealed by SL 2012, ch 60, § 1
- 10-4-30 · Single-family dwellings of disabled or senior citizens…
- 10-4-31 · 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5
- 10-4-35 · Wellness center defined--Taxable percentage
- 10-4-36 · 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7
- 10-4-39 · Exemption of facility operated as a multi-tenant business…
- 10-4-40 · Partial exemption--Owner-occupied dwellings of certain…
- 10-4-41 · Partial exemption--Owner-occupied dwellings of surviving…
- 10-4-42 · Renewable resource defined
- 10-4-43 · Renewable energy facility defined
- 10-4-44 · Renewable energy facilities with less than five megawatts of…
- 10-4-45 · Renewable energy property not subject to discretionary…