Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 4 - PROPERTY SUBJECT TO TAXATION
Section 10-4-4 - Trees under Timber Culture Act not considered improvement

S.D. Codified Laws § 10-4-4

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Current through the 2024 Legislative Session
Section 10-4-4 - Trees under Timber Culture Act not considered improvement

Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.

SDCL 10-4-4

SL 1897, ch 28, § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.