South Dakota Codified Laws 1-16A-58. Tax exemption of authority
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The authority is hereby declared to be performing a public function in behalf of the state and to be a public instrumentality of the state. Accordingly, the income of the authority, and all properties at any time owned by the authority, shall be exempt from all taxation in the State of South Dakota.
Terms Used In South Dakota Codified Laws 1-16A-58
- Authority: means the South Dakota Health and Educational Facilities Authority created by this chapter. See South Dakota Codified Laws 1-16A-2
Source: SL 1972, ch 10, § 14.