Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-2: PROPERTY SUBJECT TO TAXATION/§ 10-4-23
South Dakota Statutes

§ 10-4-23 — Tax

South Dakota § 10-4-23
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2PROPERTY SUBJECT TO TAXATION

This text of South Dakota § 10-4-23 (Tax) 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 § 10-4-23 (2026).

Text

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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Related

In Re Real Estate Tax Exemption for Black Hills Legal Services, Inc.
1997 SD 64 (South Dakota Supreme Court, 1997)
26 case citations
Tax Appeal of Black Hills Legal Services
1997 SD 64 (South Dakota Supreme Court, 1997)
5 case citations
Associated School Boards of South Dakota, Inc. v. Hughes County
2002 SD 41 (South Dakota Supreme Court, 2002)
4 case citations
Accounts Management, Inc. v. Litchfield
1998 SD 24 (South Dakota Supreme Court, 1998)
2 case citations
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
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 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.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-4-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-23.