South Dakota Statutes
§ 10-6-111 — Agricultural land taxed without regard to zoning.
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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South Dakota § 10-6-111 (Agricultural land taxed without regard to zoning.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1974, ch 90; SDCL § 10-6-31.1; SL 2021, ch 44, §§ 11, 44.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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