S.D. Codified Laws § 10-4-8

Current through the 2024 Legislative Session

Section 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.

SDCL 10-4-8

SDC 1939, § 57.0311 as added by SL 1961, ch 439.