Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.
S.D. Codified Laws § 10-6-120
Property not used for agriculture separately assessed
Source: SL 1970, ch 79, § 4; SL 2008, ch 44, § 15, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.