§ 10-4-25

S.D. Codified Laws § 10-4-25 (2026)

Cemetery lot exempt.

SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SDC 1939, § 57.0311 (4).

One lot in a cemetery for family use 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 (4).