South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-123 — Distinction between agricultural and nonagricultural real property

For the purposes of §§ 10-6-121 and 10-6-122 , there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property.

Last amended: Source: SL 1990, ch 71 , § 6; SDCL § 10-6-33.12; SL 2021, ch 44 , § 44.

Source: official text