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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-30

Single-family dwellings of disabled or senior citizens classified

Official textsdlegislature.gov

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.

Last amended: Source: SL 1980, ch 74 , § 12.

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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 Repealed by SL 1992, ch 80, § 13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 Repealed by SL 1978, ch 72, § 30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 Repealed by SL 1992, ch 80, § 17
  28. 10-4-29 · Repealed by SL 2012, ch 60, § 1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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