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.
S.D. Codified Laws § 10-6-111
Agricultural land taxed without regard to zoning
Source: SL 1974, ch 90; SDCL § 10-6-31.1; SL 2021, ch 44, §§ 11, 44.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.