There is a newer version of the South Dakota Codified Laws
2013 South Dakota Codified Laws
Title 49 - PUBLIC UTILITIES AND CARRIERS
Chapter 17A - Regional Railroad Authorities
§ 49-17A-20 Exemption from taxation of property and income of authority.
SD Codified L § 49-17A-20 (2013) What's This?
49-17A-20. Exemption from taxation of property and income of authority. Any property acquired by an authority and any income derived by the authority shall be exempt from taxation.
Source: SL 1978, ch 344, § 38.
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