South Dakota Statutes
§ 10-6-115 — State-owned public shooting area or game production area assessed and taxed as agricultural land.
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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South Dakota § 10-6-115 (State-owned public shooting area or game production area assessed and taxed as agricultural land.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2016, ch 57, § 2; SDCL § 10-6-31.6; SL 2021, ch 44, § 44.
Nearby Sections
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§ 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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