South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: SL 1970, ch 79 , § 4; SL 2008, ch 44 , § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44 , §§ 17, 44.