SDCL § 10-4-2 — Definition of real property for ad valorem taxation purposes

Real property, for the purposes of ad valorem taxation, includes:
(1) Land and all rights and privileges thereto belonging;
(2) Improvements to land and all rights and privileges thereto belonging, consisting of items permanently affixed to and becoming part of the real estate. The term, permanently affixed, refers to the economic life of the improvement rather than perpetuity;
(3) Mines, minerals, and quarries;
(4) Buildings and structures which are on foundations, and improvements to buildings and structures including any heating system, air conditioning, ventilation, sanitation, lighting, or plumbing which is part of the building or structure; and
(5) Mobile homes as defined in § 32-3-1 which are on foundations.
For assessment purposes, a structure is anything constructed or erected from an assembly of materials, which requires a permanent location on or in the ground.
For assessment purposes, a building is a structure designed to stand permanently and cover a space of land which is enclosed by walls and is covered with a roof.