South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6-133
Fair market value of agricultural land
Official textsdlegislature.gov
The agricultural income value for agricultural land as determined by §§ 10-6-127 to 10-6-132 , inclusive, represents the fair market value of agricultural land for purposes of assessment, equalization, and taxation, and the department shall provide the director the factor of adjustment necessary for the computation required pursuant to §§ 10-3-41 , 10-12-31.1 , 10-12-42 , and 10-13-37 .
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In this chapter (40 sections)
- 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…
- 10-6-147 · Petition for reversal of director's decision--Notice and…
- 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
- 10-6-149 · Real estate list included in assessment lists, rolls, and…
- 10-6-150 · Form for real estate list
- 10-6-151 · Equalization director's affidavit attached to real estate…
- 10-6-152 · Records of county auditor or treasurer authorized as tax…
- 10-6-153 · Delivery of updated records to boards of equalization--Open…