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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-33.34 Market value of agricultural land.
Universal Citation: SD Codified L § 10-6-33.34 (2017)
10-6-33.34. Market value of agricultural land. The agricultural income value for agricultural land as determined by §§ 10-6-33.28 to 10-6-33.33, inclusive, represents the market value of agricultural land, and the Department of Revenue shall provide the director of equalization of each county the factor of adjustment necessary for the computation required pursuant to §§ 10-3-41, 10-12-31.1, 10-12-42, and 10-13-37.
Source: SL 2008, ch 44, § 11; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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