South Dakota Statutes
§ 10-6-133 — Fair market value of agricultural land.
The agricultural income value for agricultural land as determined by §§ 10-6-127 to 10-6-132 , inclusive, represents the fair market value of agricultural land for purposes of assessment, equalization, and taxation, and the department shall provide the director the factor of adjustment necessary for the computation required pursuant to §§ 10-3-41 , 10-12-31.1 , 10-12-42 , and 10-13-37 .
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-6-133 (Fair market value of agricultural land.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2008, ch 44, § 11; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.34; SL 2021, ch 44, §§ 24, 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.