Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-120

Property not used for agriculture separately assessed

Official textsdlegislature.gov

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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-6-78 · Transferred to § 10-6-157
  2. 10-6-101 · Definition of terms
  3. 10-6-102 · Mill levy defined--Substitution
  4. 10-6-103 · One mill defined--Substitution
  5. 10-6-104 · Fair market value and full and true value defined
  6. 10-6-105 · Period during which assessment made--Date of assessment
  7. 10-6-106 · Leased school lands classified separately--Assessment date…
  8. 10-6-107 · Reserved
  9. 10-6-108 · Statement of real property required of taxpayers
  10. 10-6-109 · Viewing of property--Inspection of records--Recording…
  11. 10-6-110 · Classification of property--Notation by director
  12. 10-6-111 · Agricultural land taxed without regard to zoning
  13. 10-6-112 · Classification of agricultural land--Criteria
  14. 10-6-113 · Property tax freeze authorized for agricultural property of…
  15. 10-6-114 · Criteria for qualifying for tax freeze on agricultural…
  16. 10-6-115 · State-owned public shooting area or game production area…
  17. 10-6-116 · Agricultural land--Riparian buffer strip…
  18. 10-6-117 · Agricultural land--Riparian buffer strip…
  19. 10-6-118 · Penalty for misrepresentation of agricultural land as…
  20. 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
  21. 10-6-120 · Property not used for agriculture separately assessed
  22. 10-6-121 · Minimum and maximum median sales to assessment ratio
  23. 10-6-122 · Maximum coefficient of dispersion
  24. 10-6-123 · Distinction between agricultural and nonagricultural real…
  25. 10-6-124 · Promulgation of rules--Purposes
  26. 10-6-125 · Assessed value of inundated farmlands--Classification
  27. 10-6-126 · Request for special assessment for inundated farmland--Time…
  28. 10-6-127 · Agricultural land to be assessed based on agricultural…
  29. 10-6-128 · Agricultural income value--Determination--Database of…
  30. 10-6-129 · Factors used for percentage of annual earning capacity
  31. 10-6-130 · Soil classification--Land categorization--Director…
  32. 10-6-131 · Agricultural income value for county--Assessed value…
  33. 10-6-132 · Classification of buildings and structures
  34. 10-6-133 · Fair market value of agricultural land
  35. 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
  36. 10-6-135 · Recommendations required by Agricultural Land Assessment…
  37. 10-6-136 · Centrally assessed operating property classified--Percentage…
  38. 10-6-137 · Discretionary formula for reduced taxation of new structures…
  39. 10-6-138 · Municipal adoption of reduction for new property
  40. 10-6-139 · Adoption of assessed value formula by governing board of…
Full table of contents →