reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-111 - Agricultural land taxed without regard to zoning.

10-6-111. Agricultural land taxed without regard to zoning.
Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.
Source:
SL 1974, ch 90; SL 2021, ch 44, §§ 11, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-112 - Classification of agricultural land--Criteria.

10-6-112. Classification of agricultural land--Criteria.
For tax purposes, land is agricultural land if the land's principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products, or horticulture, all for intended profit. Agricultural land also includes woodland, wasteland, and pasture land, but only if the land is held and operated in conjunction with agricultural land and is under the same ownership. For purposes of this section, the term, principal use, means the primary use to which the land is devoted. This definition is intended to reference the primary and predominant use of the land as opposed to a mere secondary and incidental use.
In addition, to be classified as agricultural land for tax purposes, the land must meet one of the following criteria:
(1)In three of the previous five years, an annual gross income of at least two thousand five hundred dollars is derived from the pursuit of agriculture from the land, excluding transactions between:
(a)An individual and anyone with whom the individual shares a residence;
(b)An individual and an entity in which the individual and anyone who shares a residence with the individual have an aggregate ownership interest of more than fifty percent; or
(c)Entities that are members of the same controlled group, as defined in § 10-45-20.3.
The owner shall produce to the director of equalization any writing that is requested by the director for the purpose of verifying that the requirement of this subdivision has been satisfied; or
(2)Subject to the board of county commissioners increasing the minimum acre requirements, the land consists of at least twenty acres or is a part of a management unit of not less than eighty acres. The board of county commissioners may not increase the minimum acre requirements of this subdivision to an amount greater than one hundred sixty acres.
For the purposes of this section, the term, management unit, means any two or more parcels of land, whether adjoining or not, under common ownership located within this state and managed and operated as a unit for one or more of the principal uses listed in this section. No parcel of land within a management unit may be more than twenty air miles from the nearest other parcel within the management unit. If requested by the director, the owner shall provide supporting documentation of the land contained in the management unit.
Source:
SL 1979, ch 65; SL 1991, ch 81; SL 1992, ch 77; SL 1992, ch 78; SL 1993, ch 83; SL 1998, ch 51, §7; SL 2008, ch 44, §18, eff. July 1, 2009; SL 2016, ch 57, §1; SL 2017, ch 62, §1; SL 2021, ch 44, §§ 13, 44; SL 2021, ch 45, § 1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-113 - Property tax freeze authorized for agricultural property of beginning farmer.

10-6-113. Property tax freeze authorized for agricultural property of beginning farmer.
Agricultural property classified pursuant to §10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer.
Source:
SL 1994, ch 81, §1; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-114 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer.

10-6-114. Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
The tax freeze in §10-6-113 may be applied to agricultural property classified pursuant to §10-6-110 if the following criteria are met:
(1)The owner of the property is a beginning farmer who has never before owned agricultural land;
(2)The property does not exceed one hundred sixty acres or one-half of the median-sized farm in the county as determined by the board of commissioners, whichever is greater;
(3)The beginning farmer works on and operates the farm;
(4)At least half of the beginning farmer's gross income is derived from agriculture;
(5)The property has not been subject to a beginning farmer's tax freeze for at least twenty years prior to the purchase date.
Source:
SL 1994, ch 81, §2; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land.

10-6-115. State-owned public shooting area or game production area assessed and taxed as agricultural land.
Notwithstanding the provisions of §10-6-112, any state-owned public shooting area or a state-owned game production area as identified pursuant to §41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.
Source:
SL 2016, ch 57, §2; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-116 - Agricultural land--Riparian buffer strip described--Additional county board authorization.

10-6-116. Agricultural land--Riparian buffer strip described--Additional county board authorization.
Any agricultural land within one hundred twenty feet of:
(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
(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;
that 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.
In 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.
Source:
SL 2017, ch 63, §1; SL 2018, ch 60, §1; SL 2021, ch 44, § 44; SL 2021, ch 46, § 1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-117 - Agricultural land--Riparian buffer strip classification--Criteria.

10-6-117. Agricultural land--Riparian buffer strip classification--Criteria.
Agricultural land shall be classified as a riparian buffer strip pursuant to §10-6-116, if it meets the following criteria:
(1)The agricultural land consists of existing or planted perennial vegetation;
(2)The riparian buffer strip is a minimum of fifty feet in width along an eligible river, stream, or lake, and extends up to a maximum of one hundred twenty feet in width along an eligible river, stream, or lake. For the purposes of this section, the measurement along a river or stream begins at the top of the bank or where the upland or terrestrial vegetation begins, whichever is closer to the water channel, and extends landward from the beginning measuring point. The measurement along a lake begins where upland or terrestrial vegetation begins and extends landward from the beginning measuring point. A riparian buffer strip may vary along the riparian area if the strip is at least fifty to one hundred twenty feet in width and is mapped to calculate the taxable area involved;
(3)The perennial vegetation is not harvested or mowed before July tenth unless the riparian buffer strip is impacted by center pivot irrigation, then the perennial vegetation may not be harvested or mowed before June twenty-fifth. However, a minimum of four inches of vegetative cover shall be maintained at all times;
(4)The perennial vegetation is not grazed during the months of May to September, inclusive; and
(5)The landowner files a verified application with the director of equalization of the county where the agricultural property is located, verifying that the criteria of this section has been met.
The landowner shall include in the application a legal description of the parcel where the riparian buffer strip is located, all necessary documentation including maps and acre totals, and any other information required by the director to determine eligibility. The application must be filed with the director before October sixteenth. If the director determines that the agricultural land meets the criteria provided by this section, the land must be assessed pursuant to §10-6-116 on November first, and shall continue to be classified as a riparian buffer strip for a period of ten years unless there is a change in use or if any of the criteria required under this section are not met. Following each ten-year period, an application to maintain classification as a riparian buffer strip shall be filed with the director before October sixteenth. The application must be in a form as prescribed by the secretary of revenue.
Source: SL 2017, ch 63, §2; SL 2021, ch 44, §§14, 44; SL 2021, ch 46, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-118 - Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.

10-6-118. Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
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.
Source:
SL 2017, ch 63, §3; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-119 - Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.

10-6-119. Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.
The director shall individually assess each tract of real property at its fair market value. In determining the fair market value of property, the director may not adopt a lower or different standard of value because it is to serve as a basis of taxation. The director may not adopt as a criterion of value the price for which a tract of real property would sell at a forced sale, or in the aggregate with all other tracts of real property in the county. The director shall determine the fair market value by appropriate consideration of the cost approach, the market approach, and the income approach to appraisal. The director shall consider and document all elements of such approaches that are applicable prior to a determination of fair market value.
Source:
SL 1897, ch 28, §25; RPolC 1903, §2085; RC 1919, §6700; SDC 1939, §57.0334; SL 1957, ch 459, §1; SL 1977, ch 86, §1; SL 1989, ch 86, §1; SL 1989, ch 87, §1; SL 1992, ch 60, §2; SL 2021, ch 44, §§ 15, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-120 - Property not used for agriculture separately assessed.

10-6-120. Property not used for agriculture separately assessed.
Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.
Source:
SL 1970, ch 79, §4; SL 2008, ch 44, §15, eff. July 1, 2009; SL 2021, ch 44, §§ 17, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-121 - Minimum and maximum median sales to assessment ratio.

10-6-121. Minimum and maximum median sales to assessment ratio.
The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one hundred percent.
Source:
SL 1989, ch 86, §6; SL 1990, ch 71, §1; SL 1993, ch 84, §3; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-122 - Maximum coefficient of dispersion.

10-6-122. Maximum coefficient of dispersion.
The coefficient of dispersion for real property in a county, as calculated pursuant to §10-11-59, may not be more than twenty-five percent.
Source:
SL 1989, ch 86, §7; SL 1990, ch 71, §§2, 9; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-123 - Distinction between agricultural and nonagricultural real property.

10-6-123. Distinction between agricultural and nonagricultural real property.
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.
Source:
SL 1990, ch 71, §6; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-124 - Promulgation of rules--Purposes.

10-6-124. Promulgation of rules--Purposes.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the:
(1)Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion;
(2)Criteria to be included in a compliance audit of assessment practices;
(3)Conditions under which a certificate of compliance may be issued to a county;
(4)Procedures for determining the valuation of agricultural buildings and structures;
(5)Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages;
(6)Application of cropland and noncropland income values;
(7)Application of soil classification standards; and
(8)Procedures for making adjustments to the value of agricultural land pursuant to §§10-6-127 to 10-6-132, inclusive.
Before the secretary promulgates any rules pursuant to subdivision (4) to (8), inclusive, the secretary shall present the proposed rules to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to §10-6-134.
Source:
SL 1990, ch 71, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 44, §13; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-125 - Assessed value of inundated farmlands--Classification.

10-6-125. Assessed value of inundated farmlands--Classification.
If an application is submitted pursuant to §10-6-126, the director shall take into consideration and make adjustments in setting the assessed value for agricultural land which has been inundated by floods and is not farmable during the past three growing seasons. The director shall use the marshland soils rating classification pursuant to § 10-6-130 to determine the assessed value of the acreage inundated and not farmable.
Source:
SL 1998, ch 55, §1; SL 1999, ch 43, §1; SL 2021, ch 43, § 10; SL 2021, ch 44, §§ 20, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-126 - Request for special assessment for inundated farmland--Time limit--Description of land.

10-6-126. Request for special assessment for inundated farmland--Time limit--Description of land.
If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director to specially assess the land for the purpose of taxation by submitting an application before November first. The landowner or the landowner's agent or attorney shall describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.
Source:
SL 1999, ch 43, §2; SL 2021, ch 44, §§ 21, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-127 - Agricultural land to be assessed based on agricultural income value.

10-6-127. Agricultural land to be assessed based on agricultural income value.
Notwithstanding the provisions of §10-6-119, beginning on July 1, 2009, agricultural land shall be assessed based on its agricultural income value on a per acre basis. The agricultural income value of agricultural land shall be determined on the basis of productivity and the annual earnings capacity of the agricultural land. The productivity of agricultural land and its annual earning capacity shall be based on data collected and analyzed pursuant to this section and §§10-6-128 to 10-6-132, inclusive.
Agricultural income value is defined as the capitalized annual earning capacity on a per acre basis which has been adjusted by an amount that reflects the landowner's share of the gross return. The capacity of cropland to produce agricultural products shall be based on the income from crops or plants produced on the land. The capacity of noncropland to produce agricultural products shall be based on cash rents or the animal unit carrying capacity of the land, or a combination of both. For the purpose of this section, annual earning capacity for:
(1)Cropland is thirty-five percent of the annual gross return to the land; and
(2)Noncropland is one hundred percent of the annual gross return to the land based on cash rent for noncropland.
The annual earning capacity shall be capitalized at a rate of six and six-tenths percent to determine the agricultural income value.
Source:
SL 2008, ch 44, §5; SL 2009, ch 40, §1; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-128 - Agricultural income value--Determination--Database of cropland data.

10-6-128. Agricultural income value--Determination--Database of cropland data.
The secretary of revenue, upon notifying the Agricultural Land Assessment Implementation and Oversight Advisory Task Force, may contract with one or more qualified entities for the purpose of creating or maintaining a database to determine the agricultural income value of agricultural land by county, consisting of eight consecutive years of cropland data and noncropland data. The data for the year representing the highest agricultural income value among the eight years and the year representing the lowest agricultural income value among the eight years shall be discarded from the database and the remaining six years averaged for valuation purposes. For each assessment year, the first year of the eight-year data period shall be the year that is nine years less than the assessment year.
The cropland data must include acres planted, acres harvested, yield per acre, and statewide crop prices. The noncropland data must include cash rents and statewide calf prices. The noncropland data may also include rangeland and pastureland animal unit months per acre, rangeland and pastureland acres, and grazing season data.
Any qualified entity contracting with the secretary of revenue pursuant to this section shall provide the data for each county to the secretary of revenue by June first of each year.
For purposes of this section, a qualified entity is a federal or state agency, instrumentality, institution of higher learning, other federal or state authority, or private entity with expertise in researching or evaluating land production capacity.
Source: SL 2008, ch 44, §6; SL 2009, ch 40, §2; SL 2011, ch 1 (Ex. Ord.
11-1
), §161, eff. Apr. 12, 2011; SL 2011, ch 49, §1; SL 2020, ch 37, § 1; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-129 - Factors used for percentage of annual earning capacity.

10-6-129. Factors used for percentage of annual earning capacity.
The economics department of South Dakota State University shall submit recommendations to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force by November 1, 2008, regarding factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to §10-6-127 and other provisions used to assess agricultural land that will provide the least amount of shift between cropland and noncropland on a statewide basis. Thereafter, the economics department shall submit such recommendations, if any, to the task force by September first of each year.
Source:
SL 2008, ch 44, §7; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-130 - Soil classification--Land categorization--Director adjustments.

10-6-130. Soil classification--Land categorization--Director adjustments.
All soils must be divided into classes based on soil classification standards developed by the United States Department of Agriculture, Natural Resources Conservation Service. All agricultural land must be categorized as either cropland or noncropland. Soil types with land capability class I, II, and III must be categorized as cropland and land capability classes V, VI, VII, and VIII must be categorized as noncropland. Soil types with land capability class IV may be categorized by the director of equalization as either cropland or as noncropland. The director of equalization must notify the department by November 1 of each year of any changes to the categorization of the land capability class IV soil types. Beginning with the 2023 assessment year, the total acres of class IV soil types classified as noncropland in a county may increase a maximum of twenty percent over the total acres of class IV soil types classified as noncropland in the county in the previous assessment year. The department shall provide each county with soil ratings for all soil types present in the county. The director of equalization shall implement the soil ratings and utilize the ratings as the basis for determining the value of each soil type in the county.
The director may make an adjustment to a parcel pursuant to §10-6-131.
Nothing in this section prohibits the department from categorizing soil types with land capability class I, II or III as noncropland if one or more of the adjustment factors contained in §10-6-131 affects the productivity of the soil type, and the reasonable, probable use of the soil type that is physically practical, appropriately supported, financially feasible, and that results in the highest sustainable use of the land, is not harvesting crops or plants produced.
Source: SL 2008, ch 44, §9; SL 2021, ch 43, §11; SL 2021, ch 44, §§23, 44; SL 2022, ch 28, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-131 - Agricultural income value for county--Adjustment of assessed value by director.

10-6-131. Agricultural income value for county--Adjustment of assessed value by director.
Before July first each year, the secretary of revenue shall annually provide each director the agricultural income value for each county as computed pursuant to §10-6-127. The director shall annually determine the assessed value of agricultural land. The assessed value of agricultural land may be adjusted by the director to the extent one or more of the following factors affect the productivity of the land:
(1)Location;
(2)Size;
(3)Soil survey statistics;
(4)Terrain;
(5)Topographical condition;
(6)Climate;
(7)Accessibility; or
(8)Surface obstructions.
The director shall document each adjustment. The director shall document an adjustment by using data from sources reasonably related to the adjustment being made. In addition, the director may use data from comparable sales of agricultural land to document the adjustment concerning productivity for any of the factors listed in this section.
If the actual use of agricultural land varies from the land use category specified by soil classification standards, or if any factors listed in this section exist that affect the productivity of the land, the property owner may request an examination of the land by the director on a form prescribed by the department. The director shall determine whether to adjust the assessed value of the agricultural land pursuant to the factors listed in this section.
The director shall document all supporting evidence for the adjustment determination. The director shall provide any adjustment documentation to the department upon request. The adjustment documentation must be kept in the director's office for the life of the adjustment.
Source: SL 2008, ch 44, §8; SL 2011, ch 1 (Ex. Ord.
11-1
), §161, eff. Apr. 12, 2011; SL 2011, ch 50, §1; SL 2013, ch 44, §1; SL 2020, ch 38, § 1; SL 2021, ch 44, §§ 22, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-132 - Classification of buildings and structures.

10-6-132. Classification of buildings and structures.
Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages, which are used exclusively for agricultural purposes and situated on agricultural land, are hereby specifically classified for tax purposes as agricultural property and shall be assessed as similar nonagricultural property.
Source:
SL 2008, ch 44, §10; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-133 - Fair market value of agricultural land.

10-6-133. Fair market value of agricultural land.
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.
Source:
SL 2008, ch 44, §11; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 24, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-134 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation.

10-6-134. Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation.
There is hereby established the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The task force consists of the following fourteen members:
(1)The speaker of the House of Representatives shall appoint four members of the House of Representatives. The speaker shall appoint members in a manner that is proportional to a party's representation in the House of Representatives, except the speaker shall appoint at least one member from the minority party in the House of Representatives;
(2)The speaker of the House of Representatives shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background;
(3)The president pro tempore of the Senate shall appoint four members of the Senate. The president pro tempore shall appoint members in a manner that is proportional to a party's representation in the Senate, except the president pro tempore shall appoint at least one member from the minority party in the Senate; and
(4)The president pro tempore of the Senate shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background.
The speaker of the House of Representatives and president pro tempore of the Senate before the close of each regular session of the Legislature held in odd-numbered years shall appoint members to the task force for a term of two years. If there is a vacancy on the task force, the vacancy shall be filled in the same manner as the original appointment.
The task force shall advise the department regarding the rules promulgated by the department to administer the provisions concerning the assessment and taxation of agricultural lands and shall review the implementation of the provisions of law concerning the assessment and taxation of agricultural land. The task force shall report to the Senate and House of Representatives and may submit a copy of its report to the Governor. The task force may present draft legislation and policy recommendations to the Legislative Research Council Executive Board.
Source: SL 2008, ch 44, §12 as amended by SL 2008, ch 42, §2; SL 2009, ch 41, §1; SL 2013, ch 45, §1; SL 2021, ch 44, §§25, 44; SL 2023, ch 28, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-135 - Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.

10-6-135. Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
The Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to § 10-6-134 shall make recommendations in the following areas:
(1)The proper percentage of annual earning capacity and capitalization rate to be used to determine the agricultural income value pursuant to § 10-6-127;
(2)The changes, if any, that must be made to §§ 13-16-7, 13-37-16, and 13-37-35.1 to ensure that the total amount of additional taxes that may be generated on agricultural land by a school district pursuant to the provisions of §§ 13-16-7, 13-37-16, and 13-37-35.1 will not provide a substantial property tax revenue increase for the school district pursuant to the implementation of the productivity system pursuant to §§ 10-6-127 to 10-6-132, inclusive;
(3)The changes, if any, that must be made to §§ 13-16-7, 13-37-16, and 13-37-35.1 to ensure that the total amount of property taxes that may be lost on agricultural land by a school district pursuant to the provisions of §§ 13-16-7, 13-37-16, and 13-37-35.1 will not provide a substantial property tax revenue decrease for the school district pursuant to the implementation of the productivity system pursuant to §§ 10-6-127 to 10-6-132, inclusive; and
(4)The distribution of the local effort for the general fund of school districts between the classifications of real property as provided by § 13-13-72.1 which establishes the real property tax contribution from agricultural property for the general fund of school districts as a fixed ratio of the total local effort for such levies. The task force shall also consider the other taxes paid by agricultural property, the relationship of the total assessed value of agricultural property to the total assessed value of all real property, and other factors the task force deems appropriate.
Source:
SL 2021, ch 44, § 26.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-136 - Centrally assessed operating property classified--Percentage of value at which equalized.

10-6-136. Centrally assessed operating property classified--Percentage of value at which equalized.
All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county.
Source:
SL 1978, ch 72, §14; SL 1990, ch 73; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-137.1 - Discretionary formula for reduced taxation of new residential structures.

10-6-137.1. Discretionary formula for reduced taxation of new residential structures.
For any real property specifically classified under subdivisions 10-6-137(5), (6), and (7), the formula adopted by the board of county commissioners must include:
(1)No more than twenty-five percent of the increased assessed value in the first or second year following the completion of construction;
(2)No more than fifty percent of the increased assessed value in the third or fourth year following the completion of construction;
(3)No more than seventy-five percent of the increased assessed value in the fifth or sixth year following the completion of construction; and
(4)One hundred percent of the increased assessed value in the seventh year following the completion of construction and each year thereafter.
During construction, the assessed value of the property may not exceed the assessed value of the property in the year preceding the beginning of construction.
The percentages stated in this section are limited to that portion of the assessed value that exceeds the property's assessed value in the year preceding the start of construction.
Any real property receiving the benefit of a discretionary formula prior to July 1, 2022, must continue to be assessed and taxed in the manner provided for in any county or municipal resolution adopted pursuant to this chapter and in effect prior to July 1, 2022, and must continue to be subject to the provisions of §§10-12-44, 11-9-20, and 13-13-20.4.
Source: SL 2022, ch 29, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-138 - Municipal adoption of reduction for new property.

10-6-138. Municipal adoption of reduction for new property.
If the board of county commissioners has not adopted a formula pursuant to §10-6-137 or 10-6-137.1, the governing board of a municipality in which the structures or property are located, or within three miles of the corporate limits of the municipality, may adopt a formula for assessed value pursuant to §10-6-137 or 10-6-137.1.
In the case of residential structures described in §10-6-137(5), (6), and (7), the governing board of a municipality may adopt a formula that differs from any formula adopted by the board of county commissioners, provided the formula complies with §10-6-137.1.
Source: SL 1974, ch 91, §2; SL 1977, ch 82, §2; SL 1993, ch 82, §3; SL 1993, ch 85, §4; SL 1994, ch 79, §4; SL 2020, ch 39, §4; SL 2021, ch 44, §44; SL 2022, ch 29, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-139 - Adoption of assessed value formula by governing board of improvement district.

10-6-139. Adoption of assessed value formula by governing board of improvement district.
If the board of county commissioners of a county has not adopted a formula pursuant to §10-6-137, the governing board of an improvement district where the structures defined in subdivision 10-6-137(2) are located may adopt all or any part of the formula for assessed value pursuant to §10-6-137.
Source:
SL 1991, ch 64, §10; SL 2020, ch 39, § 7; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-140 - [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.

10-6-140. [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.
Any real property receiving the benefit of a discretionary formula prior to July 1, 2020, shall continue to be assessed and taxed in the manner provided for in any county or municipal resolution adopted pursuant to this chapter and in effect prior to July 1, 2020, and shall continue to be subject to the provisions of subdivision 10-12-44(2), and §§11-9-20 and 13-13-20.4.
Source:
SL 2020, ch 39, § 15; SL 2021, ch 44, § 44.
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Effective June 30, 2025
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10-6-140.Repealed.
Source:
SL 2020, ch 39, § 15, eff. Jun. 30, 2025; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-141 - Boundaries of redevelopment neighborhood.

10-6-141. Boundaries of redevelopment neighborhood.
The board of county commissioners or the municipal governing body that approves the adoption of a reduced value, pursuant to §10-6-137.1, for any residential structure within a redevelopment neighborhood, shall, by ordinance, identify the boundaries of the redevelopment neighborhood in which the reduced value will be available.
The boundaries of the redevelopment neighborhood need not be contiguous.
Source: SL 1993, ch 82, §2A; SL 2020, ch 39, §10; SL 2021, ch 44, §44; SL 2022, ch 29, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-142 - Standards for redevelopment neighborhood property within municipality.

10-6-142. Standards for redevelopment neighborhood property within municipality.
Any property located in any redevelopment neighborhood which is located within the corporate limits of a municipality and valued pursuant to this chapter shall meet any standards as set by the governing body of the municipality.
Source:
SL 1993, ch 82, §4; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-143 - Classification of certain residential property.

10-6-143. Classification of certain residential property.
Real property that is zoned residential which is platted and improved with the necessary infrastructure to allow for future residential construction and which is owned by the person or corporation who developed the real property is specifically classified for the purpose of taxation.
Source:
SL 1993, ch 81, §12; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-144 - Valuation of certain residential property.

10-6-144. Valuation of certain residential property.
Property classified pursuant to §10-6-143 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where the property is located may, in the board's discretion, adopt any formula for assessed value to be used for tax purposes. The formula may include for any or all of the five tax years following the filing of the plat for the subdivision all, any portion or none of the assessed valuation for tax purposes. The assessed valuation during any of the five years may not be less than the assessed valuation of the property in the year preceding the first year of the tax years following the filing of the plat for the subdivision. The board of county commissioners of a county where property classified pursuant to §10-6-143 is located may, in the board's discretion, if requested by the owner of the property, not apply the discretionary formula and the full assessment shall be made without application of the formula. In waiving the formula for the property of one owner, the board of county commissioners is not prohibited from applying the formula for subsequent property.
Source:
SL 1993, ch 81, §13; SL 2000, ch 42, §21; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-145 - Unrecorded improvements to real property--Notification of value to county auditor.

10-6-145. Unrecorded improvements to real property--Notification of value to county auditor.
If the director finds improvements to real property when assessing the property for tax purposes, and if the improvements are not recorded in the director's records for the property and the improvements were not made in the year immediately preceding the assessment date, the director shall notify the county auditor of the value of the improvements and the date when the improvements were added to the real property.
Source:
SL 1989, ch 85, §1; SL 2021, ch 44, §§ 31, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-146 - Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.

10-6-146. Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
The provisions of §§10-6-145 to 10-6-147, inclusive, may not be applied to improvements to real property made two or more years prior to the assessment date unless the owner of the real property willfully hid or attempted to hide the improvements from the director for the purpose of evading the taxation of such improvements. Before the director may notify the county auditor of improvements made two or more years prior to the assessment date, the director shall petition the circuit court where such real property is located. The court shall hold a hearing on such petition and shall determine if the owner of the real property hid or attempted to hide the improvements for the purpose of evading the taxation of such improvements. The court shall provide reasonable notice of the hearing to the director and the owner of such real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel.
Source:
SL 1989, ch 85, §1A; SL 2021, ch 44, §§ 32, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-147 - Petition for reversal of director's decision--Notice and hearing.

10-6-147. Petition for reversal of director's decision--Notice and hearing.
Any person whose improvements are added to the tax roll pursuant to §§10-6-145 to 10-6-147, inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition the circuit court where the real property is located for a reversal of the director's decision. The court shall hold a hearing on the petition and shall determine if poor assessment practice was the reason the improvements were not added to the tax roll in the year the improvements should have been added. The court shall provide reasonable notice of the hearing to the director and the owner of the real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel.
Source:
SL 1989, ch 85, §1B; SL 2021, ch 44, §§ 33, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-148 - Railroad and highway rights-of-way deducted in valuing land.

10-6-148. Railroad and highway rights-of-way deducted in valuing land.
The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right-of-way of the railroad or public highway, and assess to the owner of the land through or over which the right-of-way or other highway extends, only the amount of the land less the amount so deducted. This section does not apply to highways running upon section lines.
Source:
SL 1890, ch 24, §1; RPolC 1903, §2096; RC 1919, §6715; SDC 1939, §57.0335; SL 1989, ch 82, §30; SL 2021, ch 44, §§ 34, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-149 - Real estate list included in assessment lists, rolls, and book--Contents.

10-6-149. Real estate list included in assessment lists, rolls, and book--Contents.
The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered section, township, and range, with the number of acres in each tract set opposite the same in a column provided for that purpose, and the assessed value thereof in another column, and the name of the owner or person listing the same in another column, with the columns of acres and values footed up.
Source:
PolC 1877, ch 28, §26; SL 1881, ch 118, §2; SL 1883, ch 98, §1; CL 1887, §1582; RPolC 1903, §2101; RC 1919, §6718; SDC 1939, §57.0344; SL 2021, ch 44, §§ 35, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-150 - Form for real estate list.

10-6-150. Form for real estate list.
The list required by §10-6-149 shall be as nearly as practicable in the following form:
RETURN OF TAXABLE LANDS IN ________ COUNTY, SOUTH DAKOTA,
AS ASSESSED FOR THE YEAR 20____
Part of section
Section
Township
Range
Acres
Value
Owner's name
Source:
PolC 1877, ch 28, §26; SL 1881, ch 118, §2; SL 1883, ch 98, §1; CL 1887, §1582; RPolC 1903, §2101; RC 1919, §6718; SDC 1939, §57.0344; SL 2021, ch 44, §44.