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.
S.D. Codified Laws § 10-6-123
Distinction between agricultural and nonagricultural real property
Source: SL 1990, ch 71, § 6; SDCL § 10-6-33.12; 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.