Trees under Timber Culture Act not considered improvement.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Property Subject To Taxation
  5. Trees under Timber Culture Act not considered improvement.

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10-4-4. Trees under Timber Culture Act not considered improvement.

Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.

Source: SL 1897, ch 28, §3; RPolC 1903, §2054; RC 1919, §6668; SDC 1939, §57.0312.


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