South Dakota Codified Laws
Chapter 24 - Actions Against Municipalities
Section 9-24-6 - Municipal property exempt from taxation and execution.

9-24-6. Municipal property exempt from taxation and execution.
Property and assets of every kind belonging to any municipality shall be exempt from taxation and levy and sale on execution.

Source: SL 1890, ch 37, art XXII, §3; RPolC 1903, §1382; RC 1919, §6574; SDC 1939, §45.1425.