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South Dakota Department of Revenue

bustax@state.sd.us

445 E. Capitol Ave., Pierre, SD, 57501, US

605-773-3311

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In order for the state to determine whether an Indian Use Only Project – Request for Exemption location is eligible for consideration, the LEGAL DESCRIPTION (box listed below) needs to be as specific as possible. Tribal land offices and the county director of equalization will be able to help you get the correct legal description for the project. It will also be shown on recent recorded deeds to the property.

One of the following types of legal descriptions should be entered into this section:                          

  1. US Government Survey System
  2. Platted, with reference to lot and block as shown on a recorded  plot map; or
  3. Metes and Bounds.

Delays to the application process could include entering GPS coordinates, addresses, and driving directions as these are not legal descriptions. It could also be delayed if the application describes land owned by more than one owner.

For more information and examples of legal descriptions please click this link.

Please identify which Tribe the project is for: