SDCL § 10-6-125: Assessed value of inundated farmlands--Classification.

If an application is submitted pursuant to § 10-6-126, the director shall take into consideration and make adjustments in setting the assessed value for agricultural land which has been inundated by floods and is not farmable during the past three growing seasons. The director shall use the marshland soils rating classification pursuant to § 10-6-130 to determine the assessed value of the acreage inundated and not farmable.