10-6-120. Property not used for agriculture separately assessed.Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed. Source: SL 1970, ch 79, §4; SL 2008, ch 44, §15, eff. July 1, 2009; SDCL §10-6-33.3; SL 2021, ch 44, §§17, 44.
South Dakota Legal Code