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.
S.D. Codified Laws § 10-6-115
State-owned public shooting area or game production area assessed and taxed as agricultural land
Source: SL 2016, ch 57, § 2; SDCL § 10-6-31.6; SL 2021, ch 44, § 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.