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.

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Source: SL 2016, ch 57, § 2; SL 2021, ch 44, § 44.