South Dakota Statutes
§ 41-17-22.2 — Classification of concession rights, privileges, and leasehold interest for taxation--Exemptions.
South Dakota § 41-17-22.2
This text of South Dakota § 41-17-22.2 (Classification of concession rights, privileges, and leasehold interest for taxation--Exemptions.) 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 § 41-17-22.2 (2026).
Text
All concession rights, privileges, and leasehold interests of any person in property owned or managed as a unit of the state park system as defined in § 41-17-1.1 is hereby classified for the purpose of taxation and is exempt from property taxation. This section does not exempt privately owned property or privately owned improvements located within the state park system.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1989, ch 360, § 2.
Nearby Sections
15
§ 41-1-1
Definitions.§ 41-1-1.1
Persons deemed state residents.§ 41-1-1.2
Termination of resident status.§ 41-1-1.3
Definition of trophy animals.§ 41-1-1.4
Definition of nontrophy animals.§ 41-1-13
Report of euthanasia to department.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 41-17-22.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/41-17-22.2.