South Dakota Statutes

§ 10-6-111 — Agricultural land taxed without regard to zoning.

South Dakota § 10-6-111
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-111 (Agricultural land taxed without regard to zoning.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-6-111 (2026).

Text

Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.

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Legislative History

SL 1974, ch 90; SDCL § 10-6-31.1; SL 2021, ch 44, §§ 11, 44.

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Bluebook (online)
South Dakota § 10-6-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-111.