South Dakota Statutes
§ 10-6-113 — Property tax freeze authorized for agricultural property of beginning farmer.
South Dakota § 10-6-113
This text of South Dakota § 10-6-113 (Property tax freeze authorized for agricultural property of beginning farmer.) 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 § 10-6-113 (2026).
Text
Agricultural property classified pursuant to § 10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer.
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Legislative History
SL 1994, ch 81, § 1; SDCL § 10-6-31.4; SL 2021, ch 44, § 44.
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Bluebook (online)
South Dakota § 10-6-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-113.