South Dakota Statutes
§ 10-4-4 — Trees under Timber Culture Act not considered improvement.
South Dakota § 10-4-4
This text of South Dakota § 10-4-4 (Trees under Timber Culture Act not considered improvement.) 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 § 10-4-4 (2026).
Text
Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.
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Legislative History
SL 1897, ch 28, § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.
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Bluebook (online)
South Dakota § 10-4-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-4.