S.D. Codified Laws § 5-11-8
Current with legislation signed by the governor on or before 3/6/2024
In addition to the payments heretofore provided for in this chapter the equivalent of taxes shall be determined and paid in like manner on all lands exclusive of the structure thereon located outside of the corporate limits of municipalities and owned by the State of South Dakota and under the supervision of the executive branch or the State Board of Regents.
SDCL 5-11-8