South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-14 — Property of agricultural and horticultural societies exempt

The grounds, buildings, and all property belonging to or used exclusively by agricultural and horticultural societies shall be exempt from taxation.

Last amended: Source: SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SDC 1939, § 57.0311 (1).