{"data":{"id":"us-sd/sdcl-10-4-8","jurisdiction":"us-sd","citation":"SDCL § 10-4-8","heading":"Property acquired for highway purposes exempt.","body":"All real property, irrespective of the person or persons to whom the same shall be assessed, acquired by the State of South Dakota or by any political or executive subdivision thereof, and used exclusively for public highway purposes, shall be exempt from taxation.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"82fb467884c3fb5600da60004a41cf1444099d8804da3f261dd367211916b331","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-7","next":"us-sd/sdcl-10-4-8.1"},"notice":"GroundRules: Original legal text. Not legal advice."}