10-6-116. Agricultural land--Riparian buffer strip described--Additional county board authorization.Any agricultural land within one hundred twenty feet of:(1)A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or(2)A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive;that meets the requirements of §10-6-117 is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at fifty percent of its agricultural income value as determined by §§10-6-127 to 10-6-133, inclusive.In addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land within one hundred twenty feet of a tributary to any lake, river, or stream specified in subdivision (1) and (2) as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of §10-6-117 and shall be assessed at fifty percent of its agricultural income value as as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of §10-6-117 and shall be assessed at fifty percent of its agricultural income value as determined by §§10-6-127 to 10-6-133, inclusive. Source: SL 2017, ch 63, §1; SL 2018, ch 60, §1; SDCL §10-6-31.7; SL 2021, ch 44, §44; SL 2021, ch 46, §1.
South Dakota Legal Code