§ 37.038 LANDS INCLUDED IN RURAL SERVICE DISTRICT.

   1)   SE1/4 NW1/4 S of I-90 and S1/2 NE1/4 S I-90 and W of I-29 and NE1/4 SE1/4 W of I-29 Unplatted 25-102-50, Minnehaha County, SD;

   2)   Tract 2 (ex Redstone Village Addition) Cloverleaf Addition and Tract 1 Cloverleaf Addition 30-102-49 to the City of Sioux Falls, Minnehaha County, SD;

   3)   SE1/4 NW1/4 (ex H1 and H2) and NE1/4 SW1/4 (ex Skyline Heights and H2) and (ex Redstone Village Addition) Unplatted 30-102-49, Minnehaha County, SD;

   4)   Tract 1 Great Meadow Addition to the City of Sioux Falls, 30-102-49, Minnehaha County, SD;

   5)   SE1/4 (ex H1, H3, H4, H5, H6, H7, H8, H9 and ex Pinnacle Point Addition) 36-102-50, Minnehaha County, SD;

   6)   SW1/4 (ex Green Hills Addition and H1, H2, H3, H4(1), H4(2) and H5) 36-102-50, Minnehaha County, SD;

   7)   W1/2 vacated S. Markey Ave. Lying Adj. and vacated N. Potter Ave. from vacated W. Thelin St. 213' N Lying Adj. and N1/2 N1/2 (ex Lot H1, H2, H3 and H4 and ex Thelin Addition and ex Thelin Business Center Addition) 1-101-50, Minnehaha County, SD;

   8)   Tract 1 (ex Lots H1, H2 and H3) North Ridge Addition to the City of Sioux Falls 1-101-50, Minnehaha County, SD;

   9)   N1/2 NW1/4 including FE1, FE2, FE3 (ex Lots H1, H2, H3 and H4 and ex Sanford Sports Complex South Addn) 6-101-49 Sioux Falls City Unplatted, Minnehaha County, SD;

   10)   N1/2 NE1/4 including FE1 (ex 2.24 acres SE Corner and Lot E-1 Co. Aud. Sub. and ex H1 and ex Sanford Sports Complex South Addn) 6-101-49 Sioux Falls City Unplatted, Minnehaha County, SD;

   11)   S1/2 NE1/4 (ex 26.25 A SE corner and ex Sanford Sports Complex South Addn) 6-101-49, Minnehaha County, SD;

   12)   N1/2 SW1/4 including FE1, FE2 and FE3 (ex Lot H1, H2, H2, H3 and ex S360' E755' W863' and ex Sencore Addition and ex Sanford Sports Complex South Addn) 6-101-49, Minnehaha County, SD;

   13)   NW1/4 SE1/4 (ex 15.45 acres SE1/4 and ex Sanford Sports Complex South Addn) 6-101-49, Minnehaha County, SD;

   14)   NW1/4 NW1/4 (ex H1, H2, H2, H3, H3 and Ex. Legacy Farm North Addition) Unplatted 13-101-50, Minnehaha County, SD;

   15)   SW1/4 NW1/4 (ex W200' and ex E363' W558' S420' and ex Lot H3 and Ex. Legacy Farm North Addition) 13-101-50, Minnehaha County, SD;

   16)   NE1/4 NW1/4 (ex Lot H-1 and H3 and Legacy Farm North 2nd Addn) and Lot A in Lot H1 E1/2 NW1/4 13-101-50, and Lot A in Lot H1 SW1/4 12-101-50, Minnehaha County, SD;

   17)   SE1/4 NW1/4 (ex Lot H2 and Legacy Farm North 2nd Addn) and NE1/4 SW1/4 (ex Railway and Rd and ex Lot H1 and H2 and Ex. Legacy Farm North Addition) and Pt NE1/4 (ex Lot H2 and H3) W of I-29, 13-101-50, Minnehaha County, SD;

   18)   N3/4 SE1/4 East of I-229 (ex Wexford Addn), 3-101-49, Minnehaha County, SD;

   19)   N1/2 Vac E. 34th St. N. and Vac Section Line ROW Lying Adj. and NW1/4 (ex H-1, H-2, H-3, and Wexford Addn) 2-101-49, Minnehaha County, SD;

   20)   NE1/4 (ex H1 and ex E810.15' S727.91') but including E280' S316.96' SE1/4 NE1/4 Unplatted 2-101-49, Minnehaha County, SD;

   21)   Part NE1/4 S and E Railroad and E1/2 SE1/4 including Lot PE1 (ex Ry, R-1, R-2, and Loap Addition and ex H Lots and ex Tract 1 Lined Snake Addition) 36-102-49, Minnehaha County, SD;

   22)   Tract 2 Pana Tracts (ex Pana Addition and ex Lot H2) SW1/4 and Gov't. Lots 3 and 4, 8-100-50, Lincoln County, SD;

   23)   E1/2 (ex Lots H1, H2 and Leih's Addition) Rolling Hill's Subd, (ex Lot H-1 and part sold E1/2) 8-100-50, Lincoln County, SD;

   24)   NE1/4 (ex RR ROW and ex Lots H-1, H-2 and H-3 Therin, and ex Sanford Research Park Addn) 18-100-50, Lincoln County, SD;

   25)   N1/2 SE1/4 (ex Lot H1 and H4 and Sanford Research Park Addn) 18-100-50, Lincoln County, SD;

   26)   W650' (ex N1005' and Lot H-1) N1/2 NW1/4, 17-100-50, Lincoln County, SD;

   27)   Tract 1 Sherr-Al Estates Addition to the City of Sioux Falls, 17-100-50, Lincoln County, SD;

   28)   N1/2 S1/2 NW1/4 (Ex Lot H1) 17-100-50, Lincoln County, SD;

   29)   S1/2 S1/2 NW1/4 and N1/2 SW1/4 and N13' of W559' of E384' S1/2 SW1/4 (ex Lot H1) 17-100-50, Lincoln County, SD;

   30)   Tract 5 Beal's Addition to the City of Sioux Falls, 17-100-50, Lincoln County, SD;

   31)   NW1/4 (ex H1, H2 and Tract A Prairie View Addition and Avera McKennan South) 16-100-50, Lincoln County, SD;

   32)   N1/2 SE1/4 (ex E525' N275' and ex W495' E1020' N395' NE1/4 SE1/4 and ex W185' E525' S120' N395' NE1/4 SE1/4) and (ex South Cliff Grasslands Addition) and N570' SE1/4 SE1/4 14-100-50 ex W495' E1020' N395' NE1/4 SE1/4 and ex W185' E525' S120' N395' NE1/4 SE1/4) 14-100-50, Lincoln County, SD;

   33)   S1344.99' NE1/4 (ex E50' Marion Rd ROW and ex H-lots and University Hills Addition), and a portion of Vac Northview Lane ROW by Res 25-23 Lying Adj to 35-102-50, Minnehaha County, SD;

   34)   Tract 1 Golden Triangle Addition to the City of Sioux Falls, 8-100-50, Lincoln County, SD;

   35)   NE1/4 SW1/4 (ex I-29 Lake Park Addition) 24-101-50, Minnehaha County, SD;

   36)   E1/2 SW1/4 (ex Nelson's Addition) and W1/2 SE1/4 (ex Nelson's Addition and H Lots) and W30 Acres (ex H-1) SE1/4 SE1/4 32-101-48, Minnehaha County, SD;

   37)   SW1/4 NW1/4 and W1/2 SW1/4 (ex Krull’s Tracts and ex H-1, H-2, H-3) 32-101-48, Minnehaha County, SD;

   38)   SE1/4 (ex Majestic Village Addn & ex Krull's Addition and ex Lynx Addn and ex Lots A Inlot H1, H-1 thru H10) 31-101-48, Minnehaha County, SD;

   39)   Lots 1-10 Block 1 and Lots 1-7 Block 2 Fernyhoughs Addition and E Pt. Tract 2 NW1/4 (ex. H1) and Tract 1 NW1/4 (ex. 1.08 RD and ex. E Lots) and NW1/4 NE1/4 (ex. H1 and H2) and NW1/4 SW1/4 NE1/4 and N1/2 NE1/4 SW1/4 NE1/4 and E portion Lot E1 N1/2 NW1/4 and Lot E1 Tracts 1 and 2 CAS NW1/4, 10-101-49, Minnehaha County, SD;

   40)   SW1/4 SW1/4 (ex. Oliver Tract and Hein's Addition and ex. S1/2 Gov't. Lot 2 W of Hein's Addition and N of ROW of Tract 1) unplatted 18-101-48 and Tract 1 and N150' W300' Tract 3 Oliver's Tracts SW1/4 SW1/4 unplatted 18-101-48 and ICR abandoned ROW SW1/4 unplatted 18-101-48 and Tracts 1, 2 and 5 Hein's Addition all within 18-101-48, Minnehaha County, SD;

   41)   Government Lots 1 and 2 (ex Lots H1 and H2 and Lot P1) in the SE1/2 NE1/4, 9-100-49, Lincoln County, SD;

   42)   Tract 1, Nelson's Addition, 32-101-48, Minnehaha County, SD;

   43)   Tracts 1 and 3, Shields 1st Addition in Government Lot 4 and Tract 1, and Reiter Addn Tract 1, 7-100-49 and Shield's 2nd Addition in Government Lots 3 and 4, ex. H-1 and ex Rowe on 57th Addn, in the NW1/4, 7-100-49, Lincoln County, SD;

   44)   S1/2 Vac E 34th St N and Vac Section Line Row Lying Adj and S1/2 (Ex Wexford Addn and Ex Platted Pts and H-1 and H-2) 2-101-49, and Tract 14 Rogness Addn S1/2 S1/2 S1/2 03-101-49, Minnehaha County, SD;

   45)   Government Lot 3 NW1/4 and the N1/2 NE1/4 SW1/4 of 8-100-49 (except .05 acres road and Lot H-1 and Harvest Creek Addn);

   46)   The remainder of the North 1,463' of the W1/2 NE1/4; the NE1/4 NE1/4 18-100-49 Lincoln County, SD.

(1992 Code, § 39-82A) (Ord. 65-09, passed 7-6-2009; Ord. 111-09, passed 12-21-2009; Ord. 75-10, passed 11-1-2010; Ord. 27-11, passed 5-2-2011; Ord. 95-11, passed 12-19-2011; Ord. 80-16, passed 7-5-2016; Ord. 111-17, passed 11-21-2017; Ord. 9-20, passed 2-3-2020; Ord. 99-21, passed 9-7-2021; Ord. 16-23, passed 3-21-2023; Ord. 34-24, passed 4-16-2024)

§ 37.039 LANDS INCLUDED IN URBAN SERVICE DISTRICT.

   The urban service district shall include all lands within the boundaries of the city which are not included in the rural service district.

(1992 Code, § 39-83) (Ord. 89-84, passed 5-21-1984)

§ 37.040 AGRICULTURAL LAND ANNEXED; LIMITATION ON MILL LEVY AND ASSESSED VALUE.

   The tax levy and assessed value on the agricultural land annexed shall not exceed the average tax levy and average assessed value on unannexed agricultural land in adjoining townships in the county so long as the annexed land remains rural property and is included in the rural service district.

(1992 Code, § 39-84) (Ord. 89-84, passed 5-21-1984)

§ 37.041 PLATTING OR CONSTRUCTION IN RURAL DISTRICT.

   The board or officer of the city approving the plat or building permit or having knowledge of the change in circumstances shall report the change to the city council which shall make and enter an order transferring the parcel from the rural service district to the urban service district, whenever any parcel of land included within the rural service district:

   (a)   Is platted in whole or in part;

   (b)   Is the subject of an application for a permit for the construction of a commercial, industrial or urban residential development or improvement to be situated on the parcel or any part thereof; or

   (c)   Otherwise fails to meet the criteria as set forth in § 37.037.

(1992 Code, § 39-85) (Ord. 89-84, passed 5-21-1984)

§ 37.042 FILING ORDINANCE AMENDMENT OR ORDER WITH COUNTY AUDITOR.

   The city finance director is hereby directed to file with the appropriate county auditor a certified copy of every amendment to §§ 37.035 through 37.042 which is adopted by the city council.

(1992 Code, § 39-86) (Ord. 89-84, passed 5-21-1984)

REDUCED TAXATION FOR NEW INDUSTRIAL STRUCTURES, ADDITIONS THERETO WITHIN THE CITY

§ 37.055 AUTHORITY.

   This subchapter is adopted pursuant to the authority granted to the city pursuant to SDCL 10-6-35.4.

(1992 Code, § 39-121) (Ord. 59-87, passed 7-27-1987)

§ 37.056 APPLICABILITY; EFFECTIVE DATE.

   (a)   The term INDUSTRIAL STRUCTURES OR ADDITIONS THERETO as used in this subchapter shall include, but not be limited to, the following uses:

      (1)   Apparel and textile manufacturing;

      (2)   Wood, furniture and manufacturing;

      (3)   Lumber wholesaling;

      (4)   Printing and publishing plants;

      (5)   Warehousing and distribution (no retail uses);

      (6)   Electronics assembly and manufacturing;

      (7)   Scientific research and development, including incubation of start-up technology businesses;

      (8)   Other light pollution-free manufacturing facilities;

      (9)   Food, agricultural processing, stockyards, rendering and milk processing plants;

      (10)   Paper, pulp and wood processing and manufacturing;

      (11)   Chemical, petroleum and rubber manufacturing and distribution;

      (12)   Stone, glass, clay, brick and cement manufacturing;

      (13)   Primary metal and smelting;

      (14)   Metal fabricating and manufacturing;

      (15)   Distillation and purification plants;

      (16)   Manufacture and storage of electrical transformers;

      (17)   Data processing, hosting and related services including payroll services and financial transactions processing; and

      (18)   Insurance underwriting, premium processing and policyholder service facilities operated by domestic or foreign insurers or by other entities (other than licensed agents) who provide these services to insurers.

   (b)   This subchapter shall apply to those new industrial structures or additions thereto that are commenced after August 21, 1987.

(1992 Code, § 39-122) (Ord. 59-87, passed 7-27-1987; Ord. 85-05, passed 8-15-2005)

§ 37.057 CALCULATION OF TAX.

   (a)   All new qualifying structures, or additions or renovation or reconstruction of existing qualifying structures, which have a full and true value of $300,000 or more, added to real property shall be taxed pursuant to the following formula during the five tax years subsequent to the completion of their construction:

      (1)   The full and true value of the structures, additions, renovation or reconstruction shall be determined in the usual manner by the director of equalization;

      (2)   For the first tax year following construction, no portion of the taxable value shall be used for taxation purposes;

      (3)   For the second tax year following construction, 20% of the taxable value shall be used for taxation purposes;

      (4)   For the third tax year following construction, 40% of the taxable value shall be used for taxation purposes;

      (5)   For the fourth tax year following construction, 60% of the taxable value shall be used for taxation purposes; and

      (6)   For the fifth tax year following construction, 80% of the taxable value shall be used for taxation purposes.

   (b)   The taxable value of the structures or additions during any of the five tax years subsequent to the completion of their construction may not be less than their taxable value in the year preceding the first year of the tax years following construction.

   (c)   For the sixth and all subsequent tax years following construction, the structures or additions shall be taxed in the same manner as all other similar industrial property within the city.

   (d)   Any structures, additions, renovation or reconstruction, the construction of which is only partially completed on any assessment date, shall be assessed for taxation purposes in the usual manner.

   (e)   The new construction tax incentive shall be discontinued if the business use changes to a nonqualifying use during the five-year period so that it would be ineligible under the new use.

(1992 Code, § 39-123) (Ord. 59-87, passed 7-27-1987; Ord. 85-05, passed 8-15-2005; Ord. 135-06, passed 10-16-2006)