South Dakota Statutes
§ 10-4-10 — Agricultural land of charitable, benevolent and religious societies.
South Dakota § 10-4-10
This text of South Dakota § 10-4-10 (Agricultural land of charitable, benevolent and religious societies.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-4-10 (2026).
Text
Agricultural land owned by a charitable, benevolent or religious society as described in §§ 10-4-9 to 10-4-9.2 , inclusive, and used exclusively for charitable, benevolent, or religious purposes upon which the buildings used by such society or institution are situated is exempt from taxation up to but not exceeding eighty acres. Land conveyed by the United States government under 25 U.S.C. § 280, in aid of Indian mission schools is exempt from taxation. However, all other agricultural land owned by such societies or institutions shall be taxed as other agricultural land is taxed.
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Related
Lutherans Outdoors in South Dakota, Inc. v. South Dakota State Board of Equalization
475 N.W.2d 140 (South Dakota Supreme Court, 1991)
Legislative History
SL 1929, ch 243; SDC 1939, § 57.0311(3); SL 1986, ch 83, § 5.
Nearby Sections
15
§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-4-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-10.