1-1-4. Jurisdiction of federally acquired land--Tax exemption.
Jurisdiction is ceded to the United States over any tract of land acquired under the provisions of §1-1-3 to continue only so long as the United States shall own and occupy such tract. During that time the same shall be exempt from all taxes, assessments, and other charges levied or imposed under authority of the state.
Source: SDC 1939, §55.0102.
Structure South Dakota Codified Laws
Title 1 - State Affairs and Government
Chapter 01 - State Sovereignty And Jurisdiction
Section 1-1-1 - Territorial extent of sovereignty and jurisdiction--Cessions to United States.
Section 1-1-2.2 - Vesting and duration of concurrent jurisdiction.
Section 1-1-2.3 - Acceptance of retrocession of exclusive federal jurisdiction.
Section 1-1-2.4 - Memoranda of agreement.
Section 1-1-2.5 - Concurrent federal jurisdiction--Federal Prison Camp.
Section 1-1-3 - Consent to land acquisition by United States--Acreage limit.
Section 1-1-4 - Jurisdiction of federally acquired land--Tax exemption.
Section 1-1-5 - Service of process on federally acquired land.
Section 1-1-7 - Appraisal and sale of county land to United States for conservation purposes.
Section 1-1-8 - Legislative power over federally acquired lands.
Section 1-1-9 - Map of federal acquisitions to be filed--Recording of evidence of title.
Section 1-1-12 - Indian country--Assumption of jurisdiction.
Section 1-1-15 - Prosecution of criminal offenses on Indian lands.
Section 1-1-17 - Highways in Indian lands--Acceptance of jurisdiction.
Section 1-1-18 - Indian country--Assumption of jurisdiction.
Section 1-1-19 - Negotiation and acceptance of federal reimbursement of costs of jurisdiction.
Section 1-1-20 - Provisional repeal of prior assumption of jurisdiction of Indian lands.
Section 1-1-21 - Governor's proclamation required for assumption of jurisdiction.
Section 1-1-23 - Expressions of sovereign will.
Section 1-1-24 - Common law and law merchant applied--Evidence of common law.
Section 1-1-25 - When order or judgment of tribal court may be recognized in state courts.
Section 1-1-28 - Exception to application of provisions of § 1-1-27.