S.D. Codified Laws § 47-29-14
Current with legislation signed by the governor on or before 3/6/2024
Any cemetery association or cemetery corporation which owns a tract of land which is included within the boundaries of real estate acquired for cemetery purposes, and which lies adjacent to the outer boundaries thereof, and which tract has not been surveyed as required by § 47-29-13 and in which tract no interment has been made, may sell the same when it is determined by it that such tract will not be needed for cemetery purposes.
SDCL 47-29-14