{"data":{"id":"us-sd/sdcl-10-4-4","jurisdiction":"us-sd","citation":"SDCL § 10-4-4","heading":"Trees under Timber Culture Act not considered improvement.","body":"Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3d4b2d705749abdb5232616c5d420bb1f870ade4608f38b7065747e6b4e22867","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-3","next":"us-sd/sdcl-10-4-5"},"notice":"GroundRules: Original legal text. Not legal advice."}