Section 10-4-4 - Trees under Timber Culture Act not considered improvement

10-4-4. Trees under Timber Culture Act not considered improvement.Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation. Source: SL 1897, ch 28, §3; RPolC 1903, §2054; RC 1919, §6668; SDC 1939, §57.0312.