SDCL § 34A-16-18: Use of real or personal property--Tax exemption--Special assessments.

Any real or personal property owned, leased, used, or occupied by the district for any authorized purpose is acquired, owned, used, and occupied for public and governmental purposes, and is exempted from taxation by the state or any political subdivision of the state. However, those properties are subject to special assessments levied by a political subdivision for a local improvement in amounts proportionate to and not exceeding the special benefit received by the properties from the improvement. No possible use of the properties in any manner different from their use for solid waste management at the time may be considered in determining the special benefit received by the properties.

Source: SL 1993, ch 259, § 20.