{"data":{"id":"us-sd/sdcl-10-6-116","jurisdiction":"us-sd","citation":"SDCL § 10-6-116","heading":"Agricultural land--Riparian buffer strip described--Additional county board authorization.","body":"Any agricultural land within one hundred twenty feet of:\n(1) A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or\n(2) A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive;\nthat meets the requirements of § 10-6-117 is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at fifty percent of its agricultural income value as determined by §§ 10-6-127 to 10-6-133, inclusive.\nIn addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land within one hundred twenty feet of a tributary to any lake, river, or stream specified in subdivision (1) and (2) as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of § 10-6-117 and shall be assessed at fifty percent of its agricultural income value as determined by §§ 10-6-127 to 10-6-133, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-116","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1a39b6e73cc97218569c6c87f632f1361417a1a8e46e666585d23cc7b07c58fa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-115","next":"us-sd/sdcl-10-6-117"},"notice":"GroundRules: Original legal text. Not legal advice."}