S.D. Codified Laws § 10-4-14 (2026)
The grounds, buildings, and all property belonging to or used exclusively by agricultural and horticultural societies shall be exempt from taxation.
Source: SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SDC 1939, § 57.0311 (1).