Section 10-6-123 - Distinction between agricultural and nonagricultural real property

10-6-123. Distinction between agricultural and nonagricultural real property.For the purposes of §§10-6-121 and 10-6-122, there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property. Source: SL 1990, ch 71, §6; SDCL §10-6-33.12; SL 2021, ch 44, §44.