South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6-126
Request for special assessment for inundated farmland--Time limit--Description of land
Official textsdlegislature.gov
If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director to specially assess the land for the purpose of taxation by submitting an application before November first. The landowner or the landowner's agent or attorney shall describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.
Source: view the official text
In this chapter (40 sections)
- 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
- 10-6-133 · Fair market value of agricultural land
- 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
- 10-6-135 · Recommendations required by Agricultural Land Assessment…
- 10-6-136 · Centrally assessed operating property classified--Percentage…
- 10-6-137 · Discretionary formula for reduced taxation of new structures…
- 10-6-138 · Municipal adoption of reduction for new property
- 10-6-139 · Adoption of assessed value formula by governing board of…
- 10-6-141 · Boundaries of redevelopment neighborhood
- 10-6-142 · Standards for redevelopment neighborhood property within…
- 10-6-143 · Classification of certain residential property
- 10-6-144 · Valuation of certain residential property
- 10-6-145 · Unrecorded improvements to real property--Notification of…
- 10-6-146 · Improvements to which provisions not applicable--Petition…