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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-123

Distinction between agricultural and nonagricultural real property

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 10-6-103 · One mill defined--Substitution
  2. 10-6-104 · Fair market value and full and true value defined
  3. 10-6-105 · Period during which assessment made--Date of assessment
  4. 10-6-106 · Leased school lands classified separately--Assessment date…
  5. 10-6-107 · Reserved
  6. 10-6-108 · Statement of real property required of taxpayers
  7. 10-6-109 · Viewing of property--Inspection of records--Recording…
  8. 10-6-110 · Classification of property--Notation by director
  9. 10-6-111 · Agricultural land taxed without regard to zoning
  10. 10-6-112 · Classification of agricultural land--Criteria
  11. 10-6-113 · Property tax freeze authorized for agricultural property of…
  12. 10-6-114 · Criteria for qualifying for tax freeze on agricultural…
  13. 10-6-115 · State-owned public shooting area or game production area…
  14. 10-6-116 · Agricultural land--Riparian buffer strip…
  15. 10-6-117 · Agricultural land--Riparian buffer strip…
  16. 10-6-118 · Penalty for misrepresentation of agricultural land as…
  17. 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
  18. 10-6-120 · Property not used for agriculture separately assessed
  19. 10-6-121 · Minimum and maximum median sales to assessment ratio
  20. 10-6-122 · Maximum coefficient of dispersion
  21. 10-6-123 · Distinction between agricultural and nonagricultural real…
  22. 10-6-124 · Promulgation of rules--Purposes
  23. 10-6-125 · Assessed value of inundated farmlands--Classification
  24. 10-6-126 · Request for special assessment for inundated farmland--Time…
  25. 10-6-127 · Agricultural land to be assessed based on agricultural…
  26. 10-6-128 · Agricultural income value--Determination--Database of…
  27. 10-6-129 · Factors used for percentage of annual earning capacity
  28. 10-6-130 · Soil classification--Land categorization--Director…
  29. 10-6-131 · Agricultural income value for county--Assessed value…
  30. 10-6-132 · Classification of buildings and structures
  31. 10-6-133 · Fair market value of agricultural land
  32. 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
  33. 10-6-135 · Recommendations required by Agricultural Land Assessment…
  34. 10-6-136 · Centrally assessed operating property classified--Percentage…
  35. 10-6-137 · Discretionary formula for reduced taxation of new structures…
  36. 10-6-138 · Municipal adoption of reduction for new property
  37. 10-6-139 · Adoption of assessed value formula by governing board of…
  38. 10-6-141 · Boundaries of redevelopment neighborhood
  39. 10-6-142 · Standards for redevelopment neighborhood property within…
  40. 10-6-143 · Classification of certain residential property
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