S.D. Const. art. XI, § 5

Public property exempt from taxation--Exceptions. The property of the United States and of the state, county and municipal corporations, both real and personal, shall be exempt from taxation, provided, however, that all state owned lands acquired under the provisions of the rural credit act may be taxed by the local taxing districts for county, township and school purposes, and all state owned lands, known as public shooting areas, acquired under the provisions of § 25.0106 SDC 1939 and acts amendatory thereto, may be taxed by the local taxing districts for county, township and school purposes in such manner as the Legislature may provide. History: Amendment proposed by SL 1929, ch 86, approved Nov., 1930; amendment proposed by SL 1947, ch 253, approved Nov., 1948.