{"data":{"id":"us-sd/sdcl-10-6-118","jurisdiction":"us-sd","citation":"SDCL § 10-6-118","heading":"Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.","body":"Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33. When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-118","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2da52cde22d1c28a906048644a884e694daed92c36a3197671e44c38b071ea54","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-117","next":"us-sd/sdcl-10-6-119"},"notice":"GroundRules: Original legal text. Not legal advice."}