5-11-8. Payments in lieu of taxes on land held by state institutions.
In addition to the payments heretofore provided for in this chapter the equivalent of taxes shall be determined and paid in like manner on all lands exclusive of the structure thereon located outside of the corporate limits of municipalities and owned by the State of South Dakota and under the supervision of the executive branch or the State Board of Regents.
Source: SL 1965, ch 256, §7; SL 1989, ch 20, §59; SL 1992, ch 60, §2.
Structure South Dakota Codified Laws
Title 5 - Public Property, Purchases and Contracts
Chapter 11 - Payments In Lieu Of Taxes On State Lands
Section 5-11-1 - Certification by commissioner of school and endowment land lessees and acreage.
Section 5-11-1.1 - Forfeiture of lease for failure to pay tax--Collection procedures.
Section 5-11-3 - Computation of value of school lands within school districts--Addition to tax base.
Section 5-11-6 - Distribution of payments in lieu of taxes.
Section 5-11-8 - Payments in lieu of taxes on land held by state institutions.