CHAPTER 10-4

PROPERTY SUBJECT TO TAXATION

10-4-1    Property generally subject to taxation.

10-4-2    Definition of real property for ad valorem taxation purposes.

10-4-2.1    Improvements on leased sites taxed as real property--Collection of delinquent taxes.

10-4-2.2    Personal property defined for ad valorem taxation.

10-4-2.3    Portable livestock shelters not real property.

10-4-2.4    Manufactured homes and mobile homes as real property.

10-4-2.5    Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.

10-4-2.6    Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.

10-4-2.7    Manufactured home reclassified as exempt.

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 Repealed by SL 1992, ch 80, § 13.

10-4-6.1    Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.

10-4-7    Report of publicly owned property filed with secretary of revenue--Availability to county director.

10-4-8    Property acquired for highway purposes exempt.

10-4-8.1    Local industrial development corporation property exempt from taxation--Limitation.

10-4-9    Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.

10-4-9.1    Property owned by public charity and used for charitable purposes exempt.

10-4-9.2    Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.

10-4-9.3    Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.

10-4-9.4    Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.

10-4-9.5    Continuum of care defined--Additional health care.

10-4-10    Agricultural land of charitable, benevolent and religious societies.

10-4-11    Residential and mercantile property belonging to societies taxable.

10-4-12    Property of charitable, benevolent or religious society used partly for income and partly for society purposes.

10-4-13    Educational institution property exempt--Exceptions.

10-4-13.1    Agricultural structures specially classified--Amount exempt from taxation--Relative defined.

10-4-13.2    Nonexempt use of educational institution property--Assessed value.

10-4-14    Property of agricultural and horticultural societies exempt.

10-4-15    Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.

10-4-15.1    Publication of list of tax-exempt property.

10-4-16    Examination, recommendations, and determination of application for tax-exempt status.

10-4-17    Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.

10-4-18    Appeal from county board determination that property is taxable.

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.

10-4-19.1    Time of determination of exempt status--Apportionment when property transferred to exempt entity.

10-4-19.2    Apportionment when property transferred from exempt entity to nonexempt entity.

10-4-20    Permanent record and annual report of tax-exempt property.

10-4-21    Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.

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 contract purchaser.

10-4-23.1    10-4-23.1. Repealed by SL 2015, ch 63, § 1.

10-4-24    Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.

10-4-24.1    10-4-24.1 to 10-4-24.8. Repealed by SL 1974, ch 89, § 15.

10-4-24.9    Paraplegic dwellings specially classified for tax purposes--Lands included.

10-4-24.10    Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.

10-4-24.11    Reduction of tax on dwelling owned by paraplegic.

10-4-24.12    Percentage of paraplegic's tax reduction for single-member household.

10-4-24.13    Percentage of paraplegic's tax reduction for multiple-member household.

10-4-25    Cemetery lot exempt.

10-4-26    Exemption from property tax penalties of persons serving in armed forces during hostilities.

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 classified.

10-4-31    10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5.

10-4-33    Repealed

10-4-34    Repealed

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 incubator.

10-4-40    Partial exemption of dwellings owned by certain disabled veterans.

10-4-41    Partial exemption for owner-occupied dwellings of surviving spouses of certain disabled veterans.

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 nameplate capacity classified--Property taxable--Exemption.

10-4-45    Renewable energy property not subject to discretionary formulas.

10-4-46    Labor union property used exclusively for educational purpose exempt.