S.D. Codified Laws § 41-2-21.1
Current with legislation signed by the governor on or before 3/6/2024
The Department of Game, Fish and Parks has the same responsibility for any railroad right-of-way that it acquires as a hiking or biking recreation trail as it bears toward land acquired as a public shooting area. However, the property interest which the department holds in such right-of-way may not be taxed by any local taxing district.
SDCL 41-2-21.1