S.D. Codified Laws § 10-6-120

Current through the 2024 Legislative Session

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.