South Dakota Code § 1-16H-44

Property tax exemption for certain leased property in Lawrence County
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If the authority leases land, improvements, equipment, fixtures, or other property interests in Lawrence County to an entity that:
(1) Is organized and operated on a not-for-profit basis;
(2) Is organized as a limited liability company;
(3) Has members of the limited liability company otherwise qualifying for exemption from real property taxation in the state where the entity's headquarters are located; and
(4) Is organized and operated for scientific research and related educational purposes;
the property and any possessory interest in the property is exempt from real property taxation.

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