South Dakota Statutes
§ 10-6-120 — Property not used for agriculture separately assessed.
South Dakota § 10-6-120
This text of South Dakota § 10-6-120 (Property not used for agriculture separately assessed.) 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 § 10-6-120 (2026).
Text
Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.
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Legislative History
SL 1970, ch 79, § 4; SL 2008, ch 44, § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44, §§ 17, 44.
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Bluebook (online)
South Dakota § 10-6-120, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-120.