SDCL § 10-6-120: Property not used for agriculture separately assessed.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY
Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.
Collected 2026-09-03T15:18:56Z. Source file · JSON