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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-26

Exemption from property tax penalties of persons serving in armed forces during hostilities

Official textsdlegislature.gov

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.

Last amended: Source: SL 1945, ch 180 , § 1; SL 1953, ch 461 ; SDC Supp 1960, § 57.1004-1; SL 1992, ch 80 , § 16.

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In this chapter (40 sections)
  1. 10-4-2 · Definition of real property for ad valorem taxation purposes
  2. 10-4-3 · Assessment and description of land acquired by reliction
  3. 10-4-4 · Trees under Timber Culture Act not considered improvement
  4. 10-4-5 · Valuation of land containing artesian well
  5. 10-4-6 · 10-4-6. Repealed by SL 1992, ch 80, § 13
  6. 10-4-7 · Report of publicly owned property filed with secretary of…
  7. 10-4-8 · Property acquired for highway purposes exempt
  8. 10-4-9 · Property owned by religious society and used exclusively for…
  9. 10-4-10 · Agricultural land of charitable, benevolent and religious…
  10. 10-4-11 · Residential and mercantile property belonging to societies…
  11. 10-4-12 · Property of charitable, benevolent or religious society used…
  12. 10-4-13 · Educational institution property exempt--Exceptions
  13. 10-4-14 · Property of agricultural and horticultural societies exempt
  14. 10-4-15 · Application for exemption of business incubator, charitable,…
  15. 10-4-16 · Examination, recommendations, and determination of…
  16. 10-4-17 · Notice and hearing on preliminary determination of taxability…
  17. 10-4-18 · Appeal from county board determination that property is…
  18. 10-4-19 · Continuation of tax-exempt status of property--Annual…
  19. 10-4-20 · Permanent record and annual report of tax-exempt property
  20. 10-4-21 · Periodic review of tax-exempt property--Board action to…
  21. 10-4-22 · Effective date of change in tax-exempt status
  22. 10-4-23 · Tax-exempt and railroad property taxed to long-term lessee or…
  23. 10-4-24 · Homestead exempt from state taxes--Description of homestead…
  24. 10-4-25 · Cemetery lot exempt
  25. 10-4-26 · Exemption from property tax penalties of persons serving in…
  26. 10-4-27 · 10-4-27. Repealed by SL 1978, ch 72, § 30
  27. 10-4-28 · 10-4-28. Repealed by SL 1992, ch 80, § 17
  28. 10-4-29 · Repealed by SL 2012, ch 60, § 1
  29. 10-4-30 · Single-family dwellings of disabled or senior citizens…
  30. 10-4-31 · 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5
  31. 10-4-35 · Wellness center defined--Taxable percentage
  32. 10-4-36 · 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7
  33. 10-4-39 · Exemption of facility operated as a multi-tenant business…
  34. 10-4-40 · Partial exemption--Owner-occupied dwellings of certain…
  35. 10-4-41 · Partial exemption--Owner-occupied dwellings of surviving…
  36. 10-4-42 · Renewable resource defined
  37. 10-4-43 · Renewable energy facility defined
  38. 10-4-44 · Renewable energy facilities with less than five megawatts of…
  39. 10-4-45 · Renewable energy property not subject to discretionary…
  40. 10-4-46 · Labor union property used exclusively for educational purpose…
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