Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.
S.D. Codified Laws § 10-4-4
Trees under Timber Culture Act not considered improvement
Source: SL 1897, ch 28, § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.