South Dakota Statutes
§ 10-6-126 — Request for special assessment for inundated farmland--Time limit--Description of land.
South Dakota § 10-6-126
This text of South Dakota § 10-6-126 (Request for special assessment for inundated farmland--Time limit--Description of land.) 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 § 10-6-126 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6-126, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-126.