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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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    • 1 Applicant

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Information Reguarding the Legal Description

In order for the state to determine whether a location for an Indian Country Project – Request for Exemption is eligible for consideration, the legal description 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
  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.
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01/18/2022Click to Sign

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