South Dakota Codified Laws
Chapter 12 - Military Equipment, Supplies And Funds
Section 33-12-21 - Exemption of property from taxation.

33-12-21. Exemption of property from taxation.
All property belonging to any organization of the National Guard is exempt from taxation or assessment for any purpose.

Source: SL 1887, ch 100, §62; CL 1887, §1978; RPolC 1903, §2515; SL 1903, ch 185, §38; SL 1917, ch 297, §41; RC 1919, §10601; SDC 1939, §41.0152; SL 2007, ch 187, §126.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 33 - Military Affairs

Chapter 12 - Military Equipment, Supplies And Funds

Section 33-12-1 - Adjutant general as quartermaster general--Location of office--Expenses.

Section 33-12-2 - Quartermaster general authorized to require assistant to give bond.

Section 33-12-3 - Duties of quartermaster general.

Section 33-12-4 - Custody of flags.

Section 33-12-5 - Responsibility for equipment--Property of United States.

Section 33-12-6 - Issuance of military property to authorized persons or organizations.

Section 33-12-7 - Return of United States property to be replaced with new property--Return of surplus property.

Section 33-12-8 - Disposition of unsuitable property--Public auction or private sale--Procedure--Accounting.

Section 33-12-9 - Commanding officer as legal custodian of property--Authorization to sue for recovery.

Section 33-12-10 - Periodic return of custodial property.

Section 33-12-11 - Resignation, reassignment, dismissal, or discharge of custodial officer.

Section 33-12-12 - Death of custodial officer.

Section 33-12-16 - Inspection of issued supplies--Repairs and replacements.

Section 33-12-17 - Trafficking in property prohibited--Seizure from unauthorized person.

Section 33-12-18 - Report by disinterested officer respecting missing or destroyed property--Assessment of reasonable value and payment--Suit for recovery.

Section 33-12-19 - Board of survey respecting property losses--Notice and hearing--Appraisal and report--Payment for property--Disposition of funds.

Section 33-12-20 - Suit for missing or destroyed property--Absence of fault--Release from liability.

Section 33-12-21 - Exemption of property from taxation.

Section 33-12-23 - Unauthorized entry to remove military property--Felony.

Section 33-12-24 - Adjutant general as proper party to incur expenses.

Section 33-12-25 - Accounting of expenditures--Approval of adjutant general--Payment.

Section 33-12-26 - Accounting of expenses including pay, subsistence, and transportation--Audit and payment.

Section 33-12-27 - Military claims--Audit by adjutant general--Authorization of subordinate officers to purchase necessities--Statement to adjutant general.

Section 33-12-28 - Contracts governed by public agency procurement law--Exception for emergencies.

Section 33-12-29 - General militia fund--Expenditure procedure.

Section 33-12-30 - Special militia fund--Sources of funds.

Section 33-12-31 - Expenditures from special militia fund--Procedure--Claims payable.

Section 33-12-32 - Use of special militia fund--Appropriation.

Section 33-12-33 - Disposition of rent authorized for armory.