S.D. Codified Laws § 47-29-11
Current with legislation signed by the governor on or before 3/6/2024
Every cemetery corporation has power to purchase or take by gift, grant, or devise, or to hold real property not exceeding one hundred sixty acres for the sole use and purpose of a burial ground and to lay out the same into lots, with convenient avenues and walks, and to sell the lots for the sole use and purpose of burying the dead.
SDCL 47-29-11