Distinction between agricultural and nonagricultural real property.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Annual Assessment Of Property
  5. Distinction between agricultural and nonagricultural real property.

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10-6-123. Distinction between agricultural and nonagricultural real property.

For the purposes of §§10-6-121 and 10-6-122, there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property.

Source: SL 1990, ch 71, §6; SL 2021, ch 44, § 44.


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