§ 5-11-1 Certification by commissioner of school and endowment land lessees and acreage
§ 5-11-1.1 Forfeiture of lease for failure to pay tax–Collection procedures
§ 5-11-2 Computation of value of school lands in county and addition to tax base–Restrictedpurpose of addition to tax base
§ 5-11-3 Computation of value of school lands within school districts–Addition to tax base
§ 5-11-6 Distribution of payments in lieu of taxes
§ 5-11-8 Payments in lieu of taxes on land held by state institutions

Terms Used In South Dakota Codified Laws > Title 5 > Chapter 11 - Payments in Lieu of Taxes On State Lands

  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2