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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-33.22 Request for special assessment for inundated farmland--Time limit--Description of land.
Universal Citation: SD Codified L § 10-6-33.22 (2017)
10-6-33.22. Request for special assessment for inundated farmland--Time limit--Description of land. If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director of equalization to specially assess the land for the purpose of taxation by submitting an application before November first. The landowner or the landowner's agent or attorney shall describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.
Source: SL 1999, ch 43, ยง 2.
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