South Dakota Statutes
§ 10-4-11 — Residential and mercantile property belonging to societies taxable.
If any property owned by any society or institution described in §§ 10-4-9 to 10-4-9.3 , inclusive, shall consist of hotel or residence property, or any other class of retail business and such property is used or owned primarily for the purposes of revenue, and not for the primary object of such charitable, benevolent, or religious society, it shall be taxed as other property of the same class is taxed.
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South Dakota § 10-4-11 (Residential and mercantile property belonging to societies taxable.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1927, ch 46, § 2; SL 1929, ch 243; SDC 1939, § 57.0311(3)(a); SL 1986, ch 83, § 6.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
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
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