South Dakota Statutes
§ 10-6-116 — Agricultural land--Riparian buffer strip described--Additional county board authorization.
Any agricultural land within one hundred twenty feet of:
(1)A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or (2) A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive; that meets the requirements of § 10-6-117 is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at fifty percent of its agricultural income value as determined by §§ 10-6-127 to 10-6-133 , inclusive. In addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land wi
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South Dakota § 10-6-116 (Agricultural land--Riparian buffer strip described--Additional county board authorization.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2017, ch 63, § 1; SL 2018, ch 60, § 1; SDCL § 10-6-31.7; SL 2021, ch 44, § 44; SL 2021, ch 46, § 1.
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
Standard real estate appraisal manual.