South Dakota Statutes

§ 10-6-115 — State-owned public shooting area or game production area assessed and taxed as agricultural land.

South Dakota § 10-6-115
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-115 (State-owned public shooting area or game production area assessed and taxed as agricultural land.) 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 § 10-6-115 (2026).

Text

Notwithstanding the provisions of § 10-6-112 , any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.

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Legislative History

SL 2016, ch 57, § 2; SDCL § 10-6-31.6; SL 2021, ch 44, § 44.

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Bluebook (online)
South Dakota § 10-6-115, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-115.