41-17-22.2. Classification of concession rights, privileges, and leasehold interest for taxation--Exemptions.
All concession rights, privileges, and leasehold interests of any person in property owned or managed as a unit of the state park system as defined in §41-17-1.1 is hereby classified for the purpose of taxation and is exempt from property taxation. This section does not exempt privately owned property or privately owned improvements located within the state park system.
Source: SL 1989, ch 360, §2.
Structure South Dakota Codified Laws
Title 41 - Game, Fish, Parks and Forestry
Section 41-17-1 - State parks--Enumeration.
Section 41-17-2 - Legislative adoption required for new state park.
Section 41-17-7 - Bond recital as to sources of payment--Disclaimer of state obligation.
Section 41-17-8 - Sale of revenue bonds--Terms--Negotiability.
Section 41-17-9 - Bond obligation restricted to revenues pledged.
Section 41-17-10 - Assistance in maintenance of Custer County schools--Maximum amounts.
Section 41-17-11 - Agreements for use of Custer State Park by National Guard--Lease authorized.
Section 41-17-11.1 - Black Hills Playhouse--Lease agreement with commission.
Section 41-17-11.2 - Black Hills Playhouse--Prior unpaid lease payments.
Section 41-17-11.4 - Black Hills Playhouse--Correction of building violations.
Section 41-17-11.5 - Black Hills Playhouse--Maintenance and repair.
Section 41-17-12 - New highways, roads, and trails in state parks--Violation as misdemeanor.
Section 41-17-13 - Park license for admission to state parks and recreation areas--Fees--Deposit.
Section 41-17-13.2 - Exemptions from park license requirement.
Section 41-17-13.3 - Campground permit or charges not included in park license.
Section 41-17-13.4 - Free admission and reduced fees for certain veterans.
Section 41-17-14 - Use of fees from park licenses--Land purchase prohibited.
Section 41-17-14.1 - Camping permits--Issuance--Use of fees.
Section 41-17-15 - Deposit and use of park service fees.
Section 41-17-18 - Hunting and trapping in Custer State Park as misdemeanor.
Section 41-17-18.1 - Permitting dogs at large as misdemeanor.
Section 41-17-21 - Parks and recreation fund created--Expenditure.
Section 41-17-22.4 - Procedure for sale, assignment, or transfer of concessionaire leases.
Section 41-17-22.5 - Custer State Park bond redemption fund created--Expenditures.
Section 41-17-23 - Grazing on state park or game preserve without permit as misdemeanor.
Section 41-17-24 - Failure to close gate in park or game preserve as misdemeanor.
Section 41-17-26 - Department required to fence land used for rails to trails program.
Section 41-17-28 - Golf carts used within state parks or recreation areas.