South Dakota Codified Laws 10-6-123. Distinction between agricultural and nonagricultural real property
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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.
Terms Used In South Dakota Codified Laws 10-6-123
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1990, ch 71, § 6; SL 2021, ch 44, § 44.