South Dakota Statutes
§ 10-6-118 — Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33 . When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.
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South Dakota § 10-6-118 (Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2017, ch 63, § 3; SDCL § 10-6-31.9; SL 2021, ch 44, § 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
Standard real estate appraisal manual.