Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 6 - ANNUAL ASSESSMENT OF PROPERTY
Section 10-6-123 - Distinction between agricultural and nonagricultural real property

S.D. Codified Laws § 10-6-123

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Current through the 2024 Legislative Session
Section 10-6-123 - Distinction between agricultural and nonagricultural real property

For the purposes of §§ 10-6-121 and 10-6-122, there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property.

SDCL 10-6-123

SL 1990, ch 71, § 6; SL 2021, ch 44, § 44.