1-1-4. Jurisdiction of federally acquired land--Tax exemption.
Jurisdiction is ceded to the United States over any tract of land acquired under the provisions of §1-1-3 to continue only so long as the United States shall own and occupy such tract. During that time the same shall be exempt from all taxes, assessments, and other charges levied or imposed under authority of the state.
Source: SDC 1939, §55.0102.