South Dakota Code § 41-17-22.2

Classification of concession rights, privileges, and leasehold interest for taxation--Exemptions
Open in Lexace · Ask the AI about this section
All concession rights, privileges, and leasehold interests of any person in property owned or managed as a unit of the state park system as defined in §
41-17-1.1
is hereby classified for the purpose of taxation and is exempt from property taxation. This section does not exempt privately owned property or privately owned improvements located within the state park system.

‹ Prev All South Dakota sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.