SDCL § 41-17-22.2: Classification of concession rights, privileges, and leasehold interest for taxation--Exemptions.

All concession rights, privileges, and leasehold interests of any person in property owned or managed as a unit of the state park system as defined in § 41-17-1.1 is hereby classified for the purpose of taxation and is exempt from property taxation. This section does not exempt privately owned property or privately owned improvements located within the state park system.