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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-33.12 Distinction between agricultural and nonagricultural real property.
Universal Citation: SD Codified L § 10-6-33.12 (2017)
10-6-33.12. Distinction between agricultural and nonagricultural real property. For the purposes of §§ 10-6-33.8 and 10-6-33.9, there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property.
Source: SL 1990, ch 71, § 6.
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