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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-35

Wellness center defined--Taxable percentage

Official textsdlegislature.gov

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.

Last amended: Source: SL 1994, ch 75 , § 2.

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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 Repealed by SL 1992, ch 80, § 13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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