South Dakota Codified Laws 10-6-118. Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip
Current as of: 2023 | Check for updates
|
Other versions
Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33. When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.
Terms Used In South Dakota Codified Laws 10-6-118
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 2017, ch 63, § 3; SL 2021, ch 44, § 44.