South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-4-9
Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society
Property owned by any religious society and used exclusively for religious purposes, is exempt from taxation. Property of a religious society is exempt from taxation if such property is a building or structure used exclusively for religious purposes, is a lot owned by a religious society for the exclusive purpose of parking vehicles owned by members of such society and is not rented or leased to nonmembers of such society, is an educational plant owned and operated by a religious society or is a building or structure used to house any cleric of a religious society. However, any property which is sold by a religious society under a contract for deed shall be taxed as other property of the same class, unless such property is sold to an entity which is exempt from taxation pursuant to this chapter and the property is used for an exempt purpose.
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In this chapter (40 sections)
- 10-4-1 · Property generally subject to taxation
- 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 Repealed by SL 1992, ch 80, § 13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…