Versions of See prior versions of a law on LawServer 2023 South Dakota Codified Laws 10-6-114. Criteria for qualifying for tax freeze on agricultural property of beginning farmer 2022 South Dakota Codified Laws 10-6-114. Criteria for qualifying for tax freeze on agricultural property of beginning farmer 2021 South Dakota Codified Laws 10-6-114. Criteria for qualifying for tax freeze on agricultural property of beginning farmer