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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-31.9 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
Universal Citation: SD Codified L § 10-6-31.9 (2017)
10-6-31.9. Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip. Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-31.7 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33. When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.
Source: SL 2017, ch 63, § 3.
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