South Dakota Codified Laws

S.D. Codified Laws § 10-4-2.1 (2026)

Improvements on leased sites taxed as real property--Collection of delinquent taxes.

✓ current as of May 2026

Find cases: SyfertCases citing this section SD-LEGsdlegislature.gov JustiaS.D. Codified Laws CornellLII Search CasesGoogle Scholar

10-4-2.1. Improvements on leased sites taxed as real property--Collection of delinquent taxes.

Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22.

Source: SL 1978, ch 72, § 4; SL 1982, ch 87; SL 1992, ch 80, § 12.

Notes of Decisions

Cited in 2 cases, 1983–2020 · leading case: Tax Appeal of Logan & Assocs. v. Butte Cnty., 331 N.W.2d 281 (S.D. 1983).

Sort: Relevance Newest Treatment

Tax Appeal of Logan & Assocs. v. Butte Cnty., 331 N.W.2d 281 (S.D. 1983). · cites it 6× “subdivision (1) of § 34-34A-1 which are permanently affixed by foundation to the land upon which they are located, and improvements, including systems for the heating, air conditioning, ventilation, sanitation, lighting, and plumbing of such structures and buildings, and all…”

Pickerel Lake v. Day Cnty., South Dakota, 2020 S.D. 72 (S.D. 2020). · cites it 3× “The County assessed tax on the structures in accordance with SDCL 10-4-1, SDCL 10-4-2, and SDCL 10-4-2.1. SDCL 10-4-1 provides that “[a]ll real property[,] .”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.