GroundRules
SDCL § 10-4-4: Trees under Timber Culture Act not considered improvement.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION
Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.
Collected 2026-09-03T15:18:56Z. Source file · JSON