South Dakota Statutes
§ 1-1-4 — Jurisdiction of federally acquired land--Tax exemption.
South Dakota § 1-1-4
JurisdictionSouth Dakota
Title 1STATE AFFAIRS AND GOVERNMENT
Ch. 1-1STATE SOVEREIGNTY AND JURISDICTION
This text of South Dakota § 1-1-4 (Jurisdiction of federally acquired land--Tax exemption.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 1-1-4 (2026).
Text
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.
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Legislative History
SDC 1939, § 55.0102.
Nearby Sections
15
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Bluebook (online)
South Dakota § 1-1-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/1-1-4.