South Dakota Statutes
§ 10-4-23 — Tax
Property held under a lease for a term of three or more years, or a contract for the purchase thereof, belonging to the state or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or to any railroad company or corporation whose property is not taxed in the same manner as other property, shall be considered for all purposes of taxation as the property of the person so holding the same.
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South Dakota § 10-4-23 (Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re Real Estate Tax Exemption for Black Hills Legal Services, Inc.
1997 SD 64 (South Dakota Supreme Court, 1997)
Tax Appeal of Black Hills Legal Services
1997 SD 64 (South Dakota Supreme Court, 1997)
Associated School Boards of South Dakota, Inc. v. Hughes County
2002 SD 41 (South Dakota Supreme Court, 2002)
Accounts Management, Inc. v. Litchfield
1998 SD 24 (South Dakota Supreme Court, 1998)
Accounts Management
1998 SD 24 (South Dakota Supreme Court, 1998)
Legislative History
SL 1897, ch 28, § 24; RPolC 1903, § 2084; RC 1919, § 6699; SDC 1939, § 57.0314.
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.