Statutes, codes, and regulations
South Dakota Codified Laws
Title 47 - CORPORATIONS
Chapter 29 - CEMETERY CORPORATIONS
Section 47-29-25 - Cemetery property as exempt from taxation and local assessments-Appropriation for state highway purposes of unused lands

S.D. Codified Laws § 47-29-25

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Current through the 2024 Legislative Session
Section 47-29-25 - Cemetery property as exempt from taxation and local assessments-Appropriation for state highway purposes of unused lands

All the property of every cemetery corporation and the lots sold by it to individual proprietors shall be exempt from taxation, assessment, lien, attachment, and from levy and sale upon execution and all such real property shall be exempt from appropriation for streets, roads, or any other public uses or purposes, except that the State Department of Transportation may appropriate real property necessary for highway construction from real property owned by cemetery corporations no portion of which has at the time of the commencement of the condemnation action been used for burial purposes.

SDCL 47-29-25

SDC 1939, § 11.1911; SL 1963, ch 32, § 1; SL 1964, ch 19, § 1.