South Dakota Statutes
§ 10-6-126 — Request for special assessment for inundated farmland--Time limit--Description of land.
If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director to specially assess the land for the purpose of taxation by submitting an application before November first. The landowner or the landowner's agent or attorney shall describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.
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South Dakota § 10-6-126 (Request for special assessment for inundated farmland--Time limit--Description of land.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1999, ch 43, § 2; SDCL § 10-6-33.22; SL 2021, ch 44, §§ 21, 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.