Tax exemption of authority.

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1-16H-37. Tax exemption of authority.

The income of the authority and all land, improvements, equipment, fixtures, or other property interests owned by the authority are exempt from all taxation in the State of South Dakota. The authority is exempt from the provisions of chapter 47-31B.

Source: SL 2004, ch 15, §37, eff. Feb. 11, 2004.


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