The provisions of this chapter do not apply to any property exempt from taxation pursuant to S.D. Const., Art. XI, § 5.
S.D. Codified Laws § 10-33A-20
Chapter not applicable to certain tax-exempt property
Source: SL 2003, ch 58, § 20.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.