{"data":{"id":"us-sd/sdcl-10-6-120","jurisdiction":"us-sd","citation":"SDCL § 10-6-120","heading":"Property not used for agriculture separately assessed.","body":"Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-120","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d2bfd1e47cb7e381f286fcf2a94c55ebc08f0573239324d2ae160b3977cebad1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-119","next":"us-sd/sdcl-10-6-121"},"notice":"GroundRules: Original legal text. Not legal advice."}