47-29-25. Cemetery property as exempt from taxation and local assessments--Appropriation for state highway purposes of unused lands.
All the property of every cemetery corporation and the lots sold by it to individual proprietors shall be exempt from taxation, assessment, lien, attachment, and from levy and sale upon execution and all such real property shall be exempt from appropriation for streets, roads, or any other public uses or purposes, except that the State Department of Transportation may appropriate real property necessary for highway construction from real property owned by cemetery corporations no portion of which has at the time of the commencement of the condemnation action been used for burial purposes.
Source: SDC 1939, §11.1911; SL 1963, ch 32, §1; SL 1964, ch 19, §1.