South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-4-46
Labor union property used exclusively for educational purpose exempt
All property or any portion thereof owned by a labor union and used exclusively for an educational purpose is exempt from taxation. To receive the exemption, a labor union shall be recognized as an exempt organization under section 501(c)(5) of the United States Internal Revenue Code, as amended and in effect on January 1, 2013. For purposes of this section, educational purpose, means apprenticeship or training programs that have been accredited or approved by the Bureau of Apprenticeship and Training within the United States Department of Labor. However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the labor union owning the same, the property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, the property shall be taxed the same as other property of the same class is taxed.
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In this chapter (40 sections)
- 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 Repealed by SL 1992, ch 80, § 13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…
- 10-4-46 · Labor union property used exclusively for educational purpose…