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.
S.D. Codified Laws § 10-6-125
Assessed value of inundated farmlands--Classification
Source: SL 1998, ch 55, § 1; SL 1999, ch 43, § 1; SL 2021, ch 43, § 10; SDCL § 10-6-33.21; SL 2021, ch 44, §§ 20, 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.