South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6-113
Property tax freeze authorized for agricultural property of beginning farmer
Official textsdlegislature.gov
Agricultural property classified pursuant to § 10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer.
Source: view the official text
In this chapter (40 sections)
- 10-6-69 · 10-6-69. Repealed by SL 1998, ch 50, § 1
- 10-6-70 · 10-6-70. Transferred to § 10-21-36
- 10-6-71 · 10-6-71. Transferred to § 10-21-37
- 10-6-72 · 10-6-72. Transferred to § 10-21-38
- 10-6-73 · 10-6-73. Transferred to § 10-21-39
- 10-6-74 · 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014
- 10-6-75 · Transferred to § 10-6-155
- 10-6-78 · Transferred to § 10-6-157
- 10-6-101 · Definition of terms
- 10-6-102 · Mill levy defined--Substitution
- 10-6-103 · One mill defined--Substitution
- 10-6-104 · Fair market value and full and true value defined
- 10-6-105 · Period during which assessment made--Date of assessment
- 10-6-106 · Leased school lands classified separately--Assessment date…
- 10-6-107 · Reserved
- 10-6-108 · Statement of real property required of taxpayers
- 10-6-109 · Viewing of property--Inspection of records--Recording…
- 10-6-110 · Classification of property--Notation by director
- 10-6-111 · Agricultural land taxed without regard to zoning
- 10-6-112 · Classification of agricultural land--Criteria
- 10-6-113 · Property tax freeze authorized for agricultural property of…
- 10-6-114 · Criteria for qualifying for tax freeze on agricultural…
- 10-6-115 · State-owned public shooting area or game production area…
- 10-6-116 · Agricultural land--Riparian buffer strip…
- 10-6-117 · Agricultural land--Riparian buffer strip…
- 10-6-118 · Penalty for misrepresentation of agricultural land as…
- 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
- 10-6-120 · Property not used for agriculture separately assessed
- 10-6-121 · Minimum and maximum median sales to assessment ratio
- 10-6-122 · Maximum coefficient of dispersion
- 10-6-123 · Distinction between agricultural and nonagricultural real…
- 10-6-124 · Promulgation of rules--Purposes
- 10-6-125 · Assessed value of inundated farmlands--Classification
- 10-6-126 · Request for special assessment for inundated farmland--Time…
- 10-6-127 · Agricultural land to be assessed based on agricultural…
- 10-6-128 · Agricultural income value--Determination--Database of…
- 10-6-129 · Factors used for percentage of annual earning capacity
- 10-6-130 · Soil classification--Land categorization--Director…
- 10-6-131 · Agricultural income value for county--Assessed value…
- 10-6-132 · Classification of buildings and structures