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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-6-113: Property tax freeze authorized for agricultural property of beginning farmer.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY

Agricultural property classified pursuant to § 10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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