South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-4 — Trees under Timber Culture Act not considered improvement

Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.

Last amended: Source: SL 1897, ch 28 , § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.