{"data":{"id":"us-sd/sdcl-10-6-111","jurisdiction":"us-sd","citation":"SDCL § 10-6-111","heading":"Agricultural land taxed without regard to zoning.","body":"Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-111","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4d73d4b4c211367a0be5877622a3c6ba45355dcc87e703beeefac6712b268da2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-110","next":"us-sd/sdcl-10-6-112"},"notice":"GroundRules: Original legal text. Not legal advice."}