§ 33-12-21

S.D. Codified Laws § 33-12-21 (2026)

Exemption of property from taxation.

SL 1887, ch 100 , § 62; CL 1887, § 1978; RPolC 1903, § 2515; SL 1903, ch 185 , § 38; SL 1917, ch 297 , § 41; RC 1919, § 10601; SDC 1939, § 41.0152; SL 2007, ch 187 , § 126.

All property belonging to any organization of the National Guard is exempt from taxation or assessment for any purpose.

Source: SL 1887, ch 100 , § 62; CL 1887, § 1978; RPolC 1903, § 2515; SL 1903, ch 185 , § 38; SL 1917, ch 297 , § 41; RC 1919, § 10601; SDC 1939, § 41.0152; SL 2007, ch 187 , § 126.