{"data":{"id":"us-sd/sdcl-10-6-133","jurisdiction":"us-sd","citation":"SDCL § 10-6-133","heading":"Fair market value of agricultural land.","body":"The agricultural income value for agricultural land as determined by §§ 10-6-127 to 10-6-132, inclusive, represents the fair market value of agricultural land for purposes of assessment, equalization, and taxation, and the department shall provide the director the factor of adjustment necessary for the computation required pursuant to §§ 10-3-41, 10-12-31.1, 10-12-42, and 10-13-37.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-133","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"461f9072a419161040354ba8dcef68b4c49b035b763bb66cba9402491062b99a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-132","next":"us-sd/sdcl-10-6-134"},"notice":"GroundRules: Original legal text. Not legal advice."}