South Dakota § 41-4-8 State-owned areas subject to taxation for county, township, and school purposes--Assessment and extension of levies.

South Dakota Statutes

§ 41-4-8 — State-owned areas subject to taxation for county, township, and school purposes--Assessment and extension of levies.

South Dakota § 41-4-8

Title 41GAME, FISH, PARKS AND FORESTRY

Ch. 41-4LAND ACQUISITION AND MANAGEMENT BY STATE

This text of South Dakota § 41-4-8 (State-owned areas subject to taxation for county, township, and school purposes--Assessment and extension of levies.) 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 § 41-4-8 (2026).

Text

All state-owned lands, known as public shooting areas, acquired under the provisions of §§ 41-2-19 to 41-2-21 , inclusive, or which may hereafter be so acquired, and all state-owned game production lands or areas and controlled hunting areas, are subject to taxation by the local taxing districts within which the lands are severally located for county, township, and school purposes only. The lands shall be assessed by the directors of equalization in the same manner as other lands are assessed for taxation. The assessments shall be equalized and the lands entered upon the tax lists for taxation in the same manner as other lands are equalized and entered, but in extending the levy of taxes against the lands, the taxing officer may extend only the levies made by the local taxing districts for

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All state-owned lands, known as public shooting areas, acquired under the provisions of §§ 41-2-19 to 41-2-21 , inclusive, or which may hereafter be so acquired, and all state-owned game production lands or areas and controlled hunting areas, are subject to taxation by the local taxing districts within which the lands are severally located for county, township, and school purposes only. The lands shall be assessed by the directors of equalization in the same manner as other lands are assessed for taxation. The assessments shall be equalized and the lands entered upon the tax lists for taxation in the same manner as other lands are equalized and entered, but in extending the levy of taxes against the lands, the taxing officer may extend only the levies made by the local taxing districts for county, township, and school purposes.