S.D. Codified Laws § 10-6-118

Current through the 2024 Legislative Session

Section 10-6-118 - Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip

Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33. When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.

SDCL 10-6-118

SL 2017, ch 63, § 3; SL 2021, ch 44, § 44.

Added by S.L. 2017, ch. 63,s. 3, eff. 7/1/2017.