Section 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land

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