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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-31.4 Property tax freeze authorized for agricultural property of beginning farmer.
Universal Citation: SD Codified L § 10-6-31.4 (2017)
10-6-31.4. Property tax freeze authorized for agricultural property of beginning farmer. Agricultural property classified pursuant to § 10-6-31 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer.
Source: SL 1994, ch 81, § 1.
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