S.D. Codified Laws § 10-6-133
Current through the 2024 Legislative Session
The agricultural income value for agricultural land as determined by §§ 10-6-127 to 10-6-132, inclusive, represents the fair market value of agricultural land for purposes of assessment, equalization, and taxation, and the department shall provide the director the factor of adjustment necessary for the computation required pursuant to §§ 10-3-41, 10-12-31.1, 10-12-42, and 10-13-37.
SDCL 10-6-133