S.D. Codified Laws § 10-6-115
Current through the 2024 Legislative Session
Notwithstanding the provisions of § 10-6-112, any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.
SDCL 10-6-115