South Dakota § 10-6-118 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.

South Dakota Statutes

§ 10-6-118 — Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.

South Dakota § 10-6-118

Title 10TAXATION

Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-118 (Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.) 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 § 10-6-118 (2026).

Text

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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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.