South Dakota Statutes
§ 10-6-120 — Property not used for agriculture separately assessed.
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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South Dakota § 10-6-120 (Property not used for agriculture separately assessed.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.
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
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