South Dakota Statutes
§ 10-6-123 — Distinction between agricultural and nonagricultural real property.
For the purposes of §§ 10-6-121 and 10-6-122 , there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property.
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South Dakota § 10-6-123 (Distinction between agricultural and nonagricultural real property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1990, ch 71, § 6; SDCL § 10-6-33.12; 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
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