10-6-130. Soil classification--Land categorization--Director adjustments.
All soils shall be divided into classes based on soil classification standards developed by the United States Department of Agriculture, Natural Resources Conservation Service. All agricultural land shall be categorized as either cropland or noncropland. The department shall provide each county with soil ratings for all soil types present in the county. The director of equalization shall implement the soil ratings and utilize the ratings as the basis for determining the value of each soil type in the county. The director may make an adjustment to a parcel pursuant to § 10-6-131.
Source: SL 2008, ch 44, §9; SL 2021, ch 43, § 11; SL 2021, ch 44, §§ 23, 44.