South Dakota Codified Laws 10-4-4. Trees under Timber Culture Act not considered improvement
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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.