<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-4-19 - Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037549Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037549SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037549CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037549CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037549Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037549DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037549DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037549000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037549SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037549SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037549Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-19"><span class="s2037549SENU">10-4-19</span></a><span xml:space="preserve" class="s2037549SENU">. </span><span class="s2037549CL">Continuation of tax</span><span class="s2037549CL-000000">-</span><span class="s2037549CL">exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.</span></p><p dir="ltr" class="s2037549Normal-000001"><span class="s2037549DefaultParagraphFont">If property has been granted a tax</span><span class="s2037549DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2037549DefaultParagraphFont">exemption status under §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-15"><span class="s2037549DefaultParagraphFont">10-4-15</span></a><span xml:space="preserve" class="s2037549DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-18"><span class="s2037549DefaultParagraphFont">10-4-18</span></a><span xml:space="preserve" class="s2037549DefaultParagraphFont">, inclusive, such status for the property shall continue in such status commencing with the next taxable year following the final determination not subject to appeal. However, an annual statement shall be filed with the county director of equalization on or before November first of each year certifying that the use of the property has not changed during the year. Failure to file such a statement shall cause the county director of equalization to review the status of the property. The director may recommend to the county board of equalization that the status of the property be changed. Such a recommendation for a change in status constitutes a new application and the same procedures provided in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-15"><span class="s2037549DefaultParagraphFont">10-4-15</span></a><span xml:space="preserve" class="s2037549DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-18"><span class="s2037549DefaultParagraphFont">10-4-18</span></a><span class="s2037549DefaultParagraphFont">, inclusive, for the original application apply. Once a structure that is used exclusively for religious purposes or a cemetery is granted tax</span><span class="s2037549DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2037549DefaultParagraphFont">exempt status pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-15"><span class="s2037549DefaultParagraphFont">10-4-15</span></a><span xml:space="preserve" class="s2037549DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-18"><span class="s2037549DefaultParagraphFont">10-4-18</span></a><span xml:space="preserve" class="s2037549DefaultParagraphFont">, inclusive, it is not necessary to file the annual statement required by this section to maintain such status. However, if the use of the property changes, or if any transfers of ownership by contract for deed have been entered into, the owner shall reapply pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-15"><span class="s2037549DefaultParagraphFont">10-4-15</span></a><span xml:space="preserve" class="s2037549DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-18"><span class="s2037549DefaultParagraphFont">10-4-18</span></a><span class="s2037549DefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s2037549Normal"><span xml:space="preserve" class="s2037549000003"> </span></p><p dir="ltr" class="s2037549Normal"><span class="s2037549SCL">Source:</span><span xml:space="preserve" class="s2037549SCL-000004"> SDC 1939, § 57.0311 as added by SL 1967, ch 316; SL 1988, ch 84; SL 1995, ch 54, § 2; SL 1996, ch 63, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-4-19 - Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037550Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037550SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037550CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037550Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037550DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037550DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037550000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037550SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037550SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037550Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-19.1"><span class="s2037550SENU">10-4-19.1</span></a><span xml:space="preserve" class="s2037550SENU">. </span><span class="s2037550CL">Time of determination of exempt status--Apportionment when property transferred to exempt entity.</span></p><p dir="ltr" class="s2037550Normal-000000"><span xml:space="preserve" class="s2037550DefaultParagraphFont">Any exemption from ad valorem taxation in this state as provided by this chapter on account of the use or ownership of real property on the part of any governmental or private entity shall be determined with respect to the ownership and use of such property on the legal assessment day regardless of after acquired or disposed of property, except as provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-19.2"><span class="s2037550DefaultParagraphFont">10-4-19.2</span></a><span class="s2037550DefaultParagraphFont">. However, any person, firm, or corporation, owning or controlling any property transferred to any entity exempt from taxation as provided in this chapter shall be liable for the payment of all taxes based on an assessment during the year of transfer, proportionate to the length of time such nonexempt person, firm, or corporation owned such property, and until the date on which such tax</span><span class="s2037550DefaultParagraphFont-000001">-</span><span class="s2037550DefaultParagraphFont">exempt entity is legally entitled to and has acquired actual possession of such property and is making use of the same for the purposes of the tax</span><span class="s2037550DefaultParagraphFont-000001">-</span><span class="s2037550DefaultParagraphFont">exempt entity. Such transferred property may not be taxed for any month in the taxable year in which such property is in the legal possession of any such tax</span><span class="s2037550DefaultParagraphFont-000001">-</span><span class="s2037550DefaultParagraphFont">exempt entity for more than sixteen days.</span></p><p dir="ltr" class="s2037550Normal"><span xml:space="preserve" class="s2037550000002"> </span></p><p dir="ltr" class="s2037550Normal"><span class="s2037550SCL">Source:</span><span xml:space="preserve" class="s2037550SCL-000003"> SL 1970, ch 68; SL 1985, ch 69, § 1; SL 1992, ch 80, § 15.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-4-19 - Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037551Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037551SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037551CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037551Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037551DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037551DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037551000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037551SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037551SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2037551Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-19.2"><span class="s2037551SENU">10-4-19.2</span></a><span xml:space="preserve" class="s2037551SENU">. </span><span class="s2037551CL">Apportionment when property transferred from exempt entity to nonexempt entity.</span></p><p dir="ltr" class="s2037551Normal-000000"><span class="s2037551DefaultParagraphFont">Any real property which is owned or controlled by a tax</span><span class="s2037551DefaultParagraphFont-000001">-</span><span class="s2037551DefaultParagraphFont">exempt entity and which is transferred to a nonexempt person, firm, or corporation after the legal assessment date is liable for taxation for that portion of the taxable year in which it is not owned or controlled by a tax</span><span class="s2037551DefaultParagraphFont-000001">-</span><span class="s2037551DefaultParagraphFont">exempt entity. The nonexempt person, firm, or corporation is liable for the payment of all taxes based on an assessment during the year of transfer, proportionate to the length of time such nonexempt person, firm, or corporation owns such property. Such transferred property may not be taxed for any month in the taxable year in which such property is in the legal possession of any such tax</span><span class="s2037551DefaultParagraphFont-000001">-</span><span class="s2037551DefaultParagraphFont">exempt entity for more than sixteen days. Such property shall be valued for tax purposes as of the legal assessment day.</span></p><p dir="ltr" class="s2037551Normal"><span xml:space="preserve" class="s2037551000002"> </span></p><p dir="ltr" class="s2037551Normal"><span class="s2037551SCL">Source:</span><span xml:space="preserve" class="s2037551SCL-000003"> SL 1985, ch 69, § 2.</span></p></div></body></html>