Section 10-6-111 - Agricultural land taxed without regard to zoning

10-6-111. Agricultural land taxed without regard to zoning.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. Source: SL 1974, ch 90; SDCL §10-6-31.1; SL 2021, ch 44, §§11, 44.