Property not used for agriculture separately assessed.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Annual Assessment Of Property
  5. Property not used for agriculture separately assessed.

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10-6-120. Property not used for agriculture separately assessed.

Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.

Source: SL 1970, ch 79, §4; SL 2008, ch 44, §15, eff. July 1, 2009; SL 2021, ch 44, §§ 17, 44.


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