SDCL § 10-6-123: Distinction between agricultural and nonagricultural real property.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-6. ANNUAL ASSESSMENT OF 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.
Collected 2026-09-03T15:18:56Z. Source file · JSON