There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 1 STATE AFFAIRS AND GOVERNMENT
Chapter 01. State Sovereignty and Jurisdiction
§1-1-4 Jurisdiction of federally acquired land--Tax exemption.
SD Codified L § 1-1-4 (through 2011) What's This?
1-1-4. Jurisdiction of federally acquired land--Tax exemption. Jurisdiction is ceded to the United States over any tract of land acquired under the provisions of § 1-1-3 to continue only so long as the United States shall own and occupy such tract. During that time the same shall be exempt from all taxes, assessments, and other charges levied or imposed under authority of the state.
Source: SDC 1939, § 55.0102.
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