South Dakota Statutes
§ 10-4-13.2 — Nonexempt use of educational institution property--Assessed value.
South Dakota § 10-4-13.2
This text of South Dakota § 10-4-13.2 (Nonexempt use of educational institution property--Assessed value.) 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 § 10-4-13.2 (2026).
Text
If any property owned by an educational institution is used partly by such institution for purposes that are exempt under § 10-4-13 and partly for purposes that are not exempt under § 10-4-13 , the portion of the property that is used for purposes that are not exempt shall be taxed as other property of the same class is taxed. The appraised value of the entire property utilized by educational institutions operated for profit shall be multiplied by the percentage of the entire property used for other than student housing, student and administrative parking, and instructional or administrative purposes. The resulting value shall be multiplied by the percentage of time such property is used for other than student housing, student and administrative parking, and instructional or administrative
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Legislative History
SL 1990, ch 69.
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-4-13.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-13.2.