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South Dakota Codified Laws

S.D. Codified Laws § 10-4-2 (2026)

Definition of real property for ad valorem taxation purposes.

✓ current as of May 2026
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10-4-2. Definition of real property for ad valorem taxation purposes.

Real property, for the purposes of ad valorem taxation, includes:

(1)    Land and all rights and privileges thereto belonging;

(2)    Improvements to land and all rights and privileges thereto belonging, consisting of items permanently affixed to and becoming part of the real estate. The term, permanently affixed, refers to the economic life of the improvement rather than perpetuity;

(3)    Mines, minerals, and quarries;

(4)    Buildings and structures which are on foundations, and improvements to buildings and structures including any heating system, air conditioning, ventilation, sanitation, lighting, or plumbing which is part of the building or structure; and

(5)    Mobile homes as defined in § 32-3-1 which are on foundations.

For assessment purposes, a structure is anything constructed or erected from an assembly of materials, which requires a permanent location on or in the ground.

For assessment purposes, a building is a structure designed to stand permanently and cover a space of land which is enclosed by walls and is covered with a roof.

Source: SDC 1939, § 57.0312; SL 1974, ch 88, § 3; SL 1987, ch 29, § 3; SL 1992, ch 74, § 1; SL 1997, ch 51, § 1; SL 2025, ch 44, § 1.

Notes of Decisions
Cited in 8 cases, 1983–2020 · leading case: Wharf Resources (USA) Inc. v. Farrier, 1996 SD 110 (S.D. 1996).
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Wharf Resources (USA) Inc. v. Farrier, 1996 SD 110 (S.D. 1996). · cites it 17× “Machinery, equipment, tools and similar property used in working or developing a mine are fixtures subject to taxation as real property pursuant to SDCL 10-4-2 and SDCL 43-1-5. II. The trial court erred in permitting Wharf's crushers and conveyers to be treated as personal…”
Rushmore Shadows, LLC v. Pennington Cnty. Bd. of Equalization, 2013 SD 73 (S.D. 2013). · cites it 21× “On cross-motions for summary judgment, the circuit court reversed, concluding that the cabins were not taxable under SDCL 10-4-2. We reverse. Facts and Procedural History [¶ 2.”
Nat'l Food Corp. v. Aurora Cnty. Bd. of Commissioners, 537 N.W.2d 564 (S.D. 1995). · cites it 6× “Whether the machinery and equipment are structures under SDCL 10-4-2 and taxable as real property? SDCL 10-4 — 2 provides in part: *566 Real property, for the purposes of ad valo-rem taxation, includes the land itself, .”
Coop. Agronomy Servs. v. South Dakota Dep't of Revenue, 2003 SD 104 (S.D. 2003). · cites it 4× “SDCL 10-4-2 and 10-6-35 [on taxation] are statutes of specific application.”
Tax Appeal of Logan & Assocs. v. Butte Cnty., 331 N.W.2d 281 (S.D. 1983). · cites it 4× “SDCL 10-4-2 specifies what shall be considered real property for taxation purposes.”
Pickerel Lake v. Day Cnty., South Dakota, 2020 S.D. 72 (S.D. 2020). · cites it 5× “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[,] .”
Town Square Ltd. P'ship v. Clay Cnty. Bd. of Equalization, 2005 SD 99 (S.D. 2005). “]” SDCL 10-4-2. Third, the LIHTC program is a method for developers and owners to optimize their real estate investment.”
Mauch v. South Dakota Dep't of Revenue & Reg., 2007 SD 90 (S.D. 2007). “There is no corresponding definition of “mine” contained in the South Dakota taxation statutes found under SDCL 10-4-2 and 10-6-35. Wharf Resources, 1996 SD 110, ¶ 42 , 552 N.”
— S.D. Codified Laws § 10-4-2(2) — 2 cases
Rushmore Shadows, LLC v. Pennington Cnty. Bd. of Equalization, 2013 SD 73 (S.D. 2013). “On cross-motions for summary judgment, the circuit court reversed, concluding that the cabins were not taxable under SDCL 10-4-2. We reverse. Facts and Procedural History [¶ 2.”
Pickerel Lake v. Day Cnty., South Dakota, 2020 S.D. 72 (S.D. 2020). “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[,] .”
— S.D. Codified Laws § 10-4-2(4) — 1 case
Rushmore Shadows, LLC v. Pennington Cnty. Bd. of Equalization, 2013 SD 73 (S.D. 2013). “On cross-motions for summary judgment, the circuit court reversed, concluding that the cabins were not taxable under SDCL 10-4-2. We reverse. Facts and Procedural History [¶ 2.”
— S.D. Codified Laws § 10-4-2(5) — 1 case
Rushmore Shadows, LLC v. Pennington Cnty. Bd. of Equalization, 2013 SD 73 (S.D. 2013). “On cross-motions for summary judgment, the circuit court reversed, concluding that the cabins were not taxable under SDCL 10-4-2. We reverse. Facts and Procedural History [¶ 2.”
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