<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 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037534Normal { 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.s2037534SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037534CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037534Normal-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.s2037534DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037534000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037534SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037534SCL-000002 { 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="s2037534Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4-9.3"><span class="s2037534SENU">10-4-9.3</span></a><span xml:space="preserve" class="s2037534SENU">. </span><span class="s2037534CL">Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.</span></p><p dir="ltr" class="s2037534Normal-000000"><span xml:space="preserve" class="s2037534DefaultParagraphFont">Property owned by any corporation, organization, or society and used primarily for human health care and health care related purposes is exempt from taxation. Such corporation, organization, or society shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-1-47"><span class="s2037534DefaultParagraphFont">10-1-47</span></a><span xml:space="preserve" class="s2037534DefaultParagraphFont">, and none of its assets may be available to any private interest. The property shall be a health care facility licensed pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=34-12"><span class="s2037534DefaultParagraphFont">34-12</span></a><span xml:space="preserve" class="s2037534DefaultParagraphFont">, orphanage, mental health center or community support provider regulated under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=27A-5"><span class="s2037534DefaultParagraphFont">27A-5</span></a><span class="s2037534DefaultParagraphFont">, or camp. The facility shall admit all persons for treatment consistent with the facility's ability to provide health care services required by the patient until the facility is filled to its ordinary capacity and conform to all applicable regulations of and permit inspections by the state as otherwise provided by law.</span></p><p dir="ltr" class="s2037534Normal"><span xml:space="preserve" class="s2037534000001"> </span></p><p dir="ltr" class="s2037534Normal"><span class="s2037534SCL">Source:</span><span xml:space="preserve" class="s2037534SCL-000002"> SL 1986, ch 83, § 4; SL 1988, ch 83; SL 2004, ch 81, § 1; SL 2009, ch 39, § 3; SL 2009, ch 138, § 4; SL 2010, ch 45, § 3; SL 2011, ch 48, § 3; SL 2012, ch 59, § 3; SL 2013, ch 42, § 3; SL 2014, ch 54, § 3; SL 2015, ch 62, § 3; SL 2016, ch 54, § 4.</span></p></div></body></html>