South Dakota § 10-4-9.3 Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.

South Dakota Statutes

§ 10-4-9.3 — Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.

South Dakota § 10-4-9.3

Title 10TAXATION

Ch. 10-2PROPERTY SUBJECT TO TAXATION

This text of South Dakota § 10-4-9.3 (Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.) 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 § 10-4-9.3 (2026).

Text

Property owned by any corporation, organization, or society and used primarily for human health care and health care related purposes is exempt from taxation. Such corporation, organization, or society shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by § 10-1-47 , and none of its assets may be available to any private interest. The property shall be a health care facility licensed pursuant to chapter 34-12 , orphanage, mental health center or community support provider regulated under chapter 27A-5 , or camp. The facility shall admit all persons for treatment consistent with the facility's ability to provide health care services required by the patient until the facility is filled to its ordinary cap

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Property owned by any corporation, organization, or society and used primarily for human health care and health care related purposes is exempt from taxation. Such corporation, organization, or society shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by § 10-1-47 , and none of its assets may be available to any private interest. The property shall be a health care facility licensed pursuant to chapter 34-12 , orphanage, mental health center or community support provider regulated under chapter 27A-5 , or camp. The facility shall admit all persons for treatment consistent with the facility's ability to provide health care services required by the patient until the facility is filled to its ordinary capacity and conform to all applicable regulations of and permit inspections by the state as otherwise provided by law.

Legislative History

SL 1986, ch 83, § 4; SL 1988, ch 83; SL 2004, ch 81, § 1; SL 2009, ch 39, § 3; SL 2009, ch 138, § 4; SL 2010, ch 45, § 3; SL 2011, ch 48, § 3; SL 2012, ch 59, § 3; SL 2013, ch 42, § 3; SL 2014, ch 54, § 3; SL 2015, ch 62, § 3; SL 2016, ch 54, § 4.