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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-31.6 State-owned public shooting area or game production area assessed and taxed as agricultural land.
Universal Citation: SD Codified L § 10-6-31.6 (2017)
10-6-31.6. State-owned public shooting area or game production area assessed and taxed as agricultural land. Notwithstanding the provisions of § 10-6-31.3, any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.
Source: SL 2016, ch 57, § 2.
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