41-4-8. State-owned areas subject to taxation for county, township, and school purposes--Assessment and extension of levies.All state-owned lands, known as public shooting areas, acquired under the provisions of §§41-2-19 to 41-2-21, inclusive, or which may hereafter be so acquired, and all state-owned game production lands or areas and controlled hunting areas, are subject to taxation by the local taxing districts within which the lands are severally located for county, township, and school purposes only.The lands shall be assessed by the directors of equalization in the same manner as other lands are assessed for taxation. The assessments shall be equalized and the lands entered upon the tax lists for taxation in the same manner as other lands are equalized and entered, but in extending the levy of taxes against the lands, the taxing officer may extend only the levies made by the local taxing districts for county, township, and school purposes. Source: SL 1949, ch 429; SL 1957, ch 100; SDC Supp 1960, §25.0123; SL 1961, ch 115; SL 2009, ch 206, §37.
South Dakota Legal Code