In lieu of filing the certificate of value required by § 7-9-7 when filing deeds or easements conveying highway right–of–way, the State of South Dakota shall file with the director of equalization a statement of the purchase price paid and the date the state received possession of the right–of–way. The state shall also file with the director of equalization a copy of the plat of the right–of–way being conveyed. The State of South Dakota is exempt from the requirement of § 7-9-7 to file a certificate of value with the register of deeds when filing a deed or easement conveying highway right–of–way.

Source: SL 1991, ch 61, § 4.