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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 04 - Property Subject To Taxation
§ 10-4-8 Property acquired for highway purposes exempt.
Universal Citation: SD Codified L § 10-4-8 (2017)
10-4-8. Property acquired for highway purposes exempt. All real property, irrespective of the person or persons to whom the same shall be assessed, acquired by the State of South Dakota or by any political or executive subdivision thereof, and used exclusively for public highway purposes, shall be exempt from taxation.
Source: SDC 1939, ยง 57.0311 as added by SL 1961, ch 439.
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