South Dakota Statutes

§ 10-6-129 — Factors used for percentage of annual earning capacity.

South Dakota·Title 10 TAXATION·Ch. 10-5 ANNUAL ASSESSMENT OF PROPERTY
The economics department of South Dakota State University shall submit recommendations to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force by November 1, 2008, regarding factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to § 10-6-127 and other provisions used to assess agricultural land that will provide the least amount of shift between cropland and noncropland on a statewide basis. Thereafter, the economics department shall submit such recommendations, if any, to the task force by September first of each year.

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South Dakota § 10-6-129 (Factors used for percentage of annual earning capacity.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2008, ch 44, § 7; SDCL § 10-6-33.30; SL 2021, ch 44, § 44.

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