All real property, irrespective of the person or persons to whom the same shall be assessed, acquired by the State of South Dakota or by any political or executive subdivision thereof, and used exclusively for public highway purposes, shall be exempt from taxation.
S.D. Codified Laws § 10-4-8
Property acquired for highway purposes exempt
Source: SDC 1939, § 57.0311 as added by SL 1961, ch 439.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.