{"data":{"id":"us-sd/sdcl-10-6-123","jurisdiction":"us-sd","citation":"SDCL § 10-6-123","heading":"Distinction between agricultural and nonagricultural real property.","body":"For the purposes of §§ 10-6-121 and 10-6-122, there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-123","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5059e2af7c6aaeb5dd9874c1f8d62facc52eb56dcc566d029adc2e5b11ff77fd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-122","next":"us-sd/sdcl-10-6-124"},"notice":"GroundRules: Original legal text. Not legal advice."}