# S.D. Codified Laws § 1-1-4: Jurisdiction of federally acquired land--Tax exemption

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-4

## Section

- **Citation:** S.D. Codified Laws § 1-1-4
- **Heading:** Jurisdiction of federally acquired land--Tax exemption
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 1 / Chapter 1 / Section 1-1-4

## Text

Jurisdiction is ceded to the United States over any tract of land acquired under the provisions of § 1-1-3 to continue only so long as the United States shall own and occupy such tract. During that time the same shall be exempt from all taxes, assessments, and other charges levied or imposed under authority of the state.

Source: SDC 1939, § 55.0102.

## Nearby sections

- [S.D. Codified Laws § 1-1-1 Territorial extent of sovereignty and jurisdiction--Cessions to United States](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-1.md)
- [S.D. Codified Laws § 1-1-1.1 Retrocession of jurisdiction over federal enclaves--Indian lands excluded--Filing of documents--Document content--Agreement authorized](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-1.1.md)
- [S.D. Codified Laws § 1-1-2 Federal jurisdiction over previously acquired land--Prior grants confirmed--Reserved jurisdiction to serve process](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-2.md)
- [S.D. Codified Laws § 1-1-2.1 Concurrent federal and state jurisdiction over crimes on national park, memorial, and monument lands](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-2.1.md)
- [S.D. Codified Laws § 1-1-2.2 Vesting and duration of concurrent jurisdiction](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-2.2.md)
- [S.D. Codified Laws § 1-1-2.3 Acceptance of retrocession of exclusive federal jurisdiction](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-2.3.md)
- [S.D. Codified Laws § 1-1-2.4 Memoranda of agreement](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-2.4.md)
- [S.D. Codified Laws § 1-1-2.5 Concurrent federal jurisdiction--Federal Prison Camp](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-2.5.md)
- [S.D. Codified Laws § 1-1-3 Consent to land acquisition by United States--Acreage limit](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-3.md)
- [S.D. Codified Laws § 1-1-4 Jurisdiction of federally acquired land--Tax exemption](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-4.md)
- [S.D. Codified Laws § 1-1-5 Service of process on federally acquired land](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-5.md)
- [S.D. Codified Laws § 1-1-6 Consent to federal land acquisitions for conservation purposes--Reserved jurisdiction](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-6.md)
- [S.D. Codified Laws § 1-1-7 Appraisal and sale of county land to United States for conservation purposes](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-7.md)
- [S.D. Codified Laws § 1-1-8 Legislative power over federally acquired lands](https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-8.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T1_C1_S1-1-4. Check the current official text before relying on it. Not legal advice.