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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-134

Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation

Official textsdlegislature.gov

There is hereby established the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The task force consists of the following fourteen members:

# (1)

The speaker of the House of Representatives shall appoint four members of the House of Representatives. The speaker shall appoint members in a manner that is proportional to a party's representation in the House of Representatives, except the speaker shall appoint at least one member from the minority party in the House of Representatives;

# (2)

The speaker of the House of Representatives shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background;

# (3)

The president pro tempore of the Senate shall appoint four members of the Senate. The president pro tempore shall appoint members in a manner that is proportional to a party's representation in the Senate, except the president pro tempore shall appoint at least one member from the minority party in the Senate; and

# (4)

The president pro tempore of the Senate shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background.
The speaker of the House of Representatives and president pro tempore of the Senate before the close of each regular session of the Legislature held in odd-numbered years shall appoint members to the task force for a term of two years. If there is a vacancy on the task force, the vacancy shall be filled in the same manner as the original appointment.
The task force shall advise the department regarding the rules promulgated by the department to administer the provisions concerning the assessment and taxation of agricultural lands and shall review the implementation of the provisions of law concerning the assessment and taxation of agricultural land. The task force shall report to the Senate and House of Representatives and may submit a copy of its report to the Governor. The task force may present draft legislation and policy recommendations to the Legislative Research Council Executive Board.

Last amended: Source: SL 2008, ch 44 , § 12 as amended by SL 2008, ch 42 , § 2; SL 2009, ch 41 , § 1; SL 2013, ch 45 , § 1; SDCL § 10-6-33.35; SL 2021, ch 44 , §§ 25, 44; SL 2023, ch 28 , § 1. Effective July 1, 2026 10-6-134 . Repealed. Source: SL 2008, ch 44 , § 12 as amended by SL 2008, ch 42 , § 2; SL 2009, ch 41 , § 1; SL 2013, ch 45 , § 1; SDCL § 10-6-33.35; SL 2021, ch 44 , §§ 25, 44; SL 2023, ch 28 , § 1; SL 2026, ch 41 , § 4.

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In this chapter (40 sections)
  1. 10-6-114 · Criteria for qualifying for tax freeze on agricultural…
  2. 10-6-115 · State-owned public shooting area or game production area…
  3. 10-6-116 · Agricultural land--Riparian buffer strip…
  4. 10-6-117 · Agricultural land--Riparian buffer strip…
  5. 10-6-118 · Penalty for misrepresentation of agricultural land as…
  6. 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
  7. 10-6-120 · Property not used for agriculture separately assessed
  8. 10-6-121 · Minimum and maximum median sales to assessment ratio
  9. 10-6-122 · Maximum coefficient of dispersion
  10. 10-6-123 · Distinction between agricultural and nonagricultural real…
  11. 10-6-124 · Promulgation of rules--Purposes
  12. 10-6-125 · Assessed value of inundated farmlands--Classification
  13. 10-6-126 · Request for special assessment for inundated farmland--Time…
  14. 10-6-127 · Agricultural land to be assessed based on agricultural…
  15. 10-6-128 · Agricultural income value--Determination--Database of…
  16. 10-6-129 · Factors used for percentage of annual earning capacity
  17. 10-6-130 · Soil classification--Land categorization--Director…
  18. 10-6-131 · Agricultural income value for county--Assessed value…
  19. 10-6-132 · Classification of buildings and structures
  20. 10-6-133 · Fair market value of agricultural land
  21. 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
  22. 10-6-135 · Recommendations required by Agricultural Land Assessment…
  23. 10-6-136 · Centrally assessed operating property classified--Percentage…
  24. 10-6-137 · Discretionary formula for reduced taxation of new structures…
  25. 10-6-138 · Municipal adoption of reduction for new property
  26. 10-6-139 · Adoption of assessed value formula by governing board of…
  27. 10-6-141 · Boundaries of redevelopment neighborhood
  28. 10-6-142 · Standards for redevelopment neighborhood property within…
  29. 10-6-143 · Classification of certain residential property
  30. 10-6-144 · Valuation of certain residential property
  31. 10-6-145 · Unrecorded improvements to real property--Notification of…
  32. 10-6-146 · Improvements to which provisions not applicable--Petition…
  33. 10-6-147 · Petition for reversal of director's decision--Notice and…
  34. 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
  35. 10-6-149 · Real estate list included in assessment lists, rolls, and…
  36. 10-6-150 · Form for real estate list
  37. 10-6-151 · Equalization director's affidavit attached to real estate…
  38. 10-6-152 · Records of county auditor or treasurer authorized as tax…
  39. 10-6-153 · Delivery of updated records to boards of equalization--Open…
  40. 10-6-154 · Notice of assessment--Required information--Promulgation of…
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