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.
Source: SDC 1939, §11.1911; SL 1963, ch 32, §1; SL 1964, ch 19, §1.
Structure South Dakota Codified Laws
Chapter 29 - Cemetery Corporations
Section 47-29-1 - Cemetery corporations authorized--Nonprofit corporation law as applicable.
Section 47-29-4 - Quorum of members--Proxies counted.
Section 47-29-6 - Directors required to be members.
Section 47-29-7 - Grounds previously used for burial--Lot owners as members of corporation.
Section 47-29-10 - Other laws applicable to nonperpetual care cemeteries.
Section 47-29-12 - Additional holdings of real property--Sale of additional holdings.
Section 47-29-13 - Surveying and platting of cemetery grounds--Recordation--Lot numbering.
Section 47-29-14 - Sale of unplatted and unused ground.
Section 47-29-17 - Order granting or denying petition--Order as conclusive absent appeal.
Section 47-29-18 - Judgment as vacating plat or survey--Replatting.
Section 47-29-20 - Improvements on cemetery lands--Prohibited uses.
Section 47-29-21 - Authorization to hold personal property.
Section 47-29-24 - Percentage of proceeds used to pay debts.
Section 47-29-26 - Validation of previous cemetery lot deeds.