{"data":{"id":"us-sd/sdcl-10-6-115","jurisdiction":"us-sd","citation":"SDCL § 10-6-115","heading":"State-owned public shooting area or game production area assessed and taxed as agricultural land.","body":"Notwithstanding the provisions of § 10-6-112, any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-115","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4ccf0555ed4310b082614c2c65c748759c55ad52617d02f45741abae3672f1e9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-114","next":"us-sd/sdcl-10-6-116"},"notice":"GroundRules: Original legal text. Not legal advice."}