S.D. Codified Laws § 10-6-120

Current with legislation signed by the governor on or before 3/6/2024

Section 10-6-120 - Property not used for agriculture separately assessed

Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.

SDCL 10-6-120

SL 1970, ch 79, § 4; SL 2008, ch 44, § 15, eff. July 1, 2009; SL 2021, ch 44, §§ 17, 44.

Amended by S.L. 2021, ch. 44,s. 17, eff. 7/1/2021.