South Dakota Statutes
§ 10-4-8 — Property acquired for highway purposes exempt.
South Dakota § 10-4-8
This text of South Dakota § 10-4-8 (Property acquired for highway purposes exempt.) 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 § 10-4-8 (2026).
Text
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.
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Legislative History
SDC 1939, § 57.0311 as added by SL 1961, ch 439.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-4-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-8.