Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 6 - ANNUAL ASSESSMENT OF PROPERTY
Section 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land

S.D. Codified Laws § 10-6-115

Download
PDF
Current through the 2024 Legislative Session
Section 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land

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

SL 2016, ch 57, § 2; SL 2021, ch 44, § 44.