Agricultural land taxed without regard to zoning.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Annual Assessment Of Property
  5. Agricultural land taxed without regard to zoning.

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10-6-111. Agricultural land taxed without regard to zoning.

Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.

Source: SL 1974, ch 90; SL 2021, ch 44, §§ 11, 44.


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