There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 04. Property Subject To Taxation
§10-4-29 Valuation of real property in a floodplain.
SD Codified L § 10-4-29 (through 2011) What's This?
10-4-29. Valuation of real property in a floodplain. The value of any real property located in a floodplain, so designated by the United States government, shall be assessed at whatever value it would be assessed if its uses were not restricted because of the floodplain designation unless, by resolution, the first or second class municipality and county having authority to tax the property acquiesce to a lower valuation. The provisions of this section do not apply to any property in a floodplain on which the assessed valuation has been changed, as a result of the floodplain designation, before July 1, 1984.
Source: SL 1984, ch 64; SL 1992, ch 60, § 2.
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