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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-33.21 Assessed value of inundated farmlands--Classification.
Universal Citation: SD Codified L § 10-6-33.21 (2017)
10-6-33.21. Assessed value of inundated farmlands--Classification. If an application is submitted pursuant to § 10-6-33.22, the director of equalization shall take into consideration and make adjustments in setting the assessed value for agricultural land which has been inundated by floods and is not farmable during the past three growing seasons. The director of equalization shall use the marshland soils rating classification pursuant to §§ 10-6-33.2 and 10-6-33.7 to determine the assessed value of the acreage inundated and not farmable.
Source: SL 1998, ch 55, § 1; SL 1999, ch 43, § 1.
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