S.D. Codified Laws § 10-6-111

Current through the 2024 Legislative Session

Section 10-6-111 - Agricultural land taxed without regard to zoning

Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.

SDCL 10-6-111

SL 1974, ch 90; SL 2021, ch 44, §§ 11, 44.

Amended by S.L. 2021, ch. 44,s. 11, eff. 7/1/2021.