State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-11 > Statute-10-11-57

10-11-57. Assessed valuation used in application of studies to agricultural land. In order to determine the ratio for agricultural land assessed pursuant to § 10-6-33.1, the secretary of revenue and regulation shall compare the assessed valuations on properties used for tax purposes in the year sold with the agricultural values of those properties as determined under §§ 10-6-33.1 and 10-6-33.2.

Source: SL 1978, ch 76, § 4; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-11 > Statute-10-11-57

10-11-57. Assessed valuation used in application of studies to agricultural land. In order to determine the ratio for agricultural land assessed pursuant to § 10-6-33.1, the secretary of revenue and regulation shall compare the assessed valuations on properties used for tax purposes in the year sold with the agricultural values of those properties as determined under §§ 10-6-33.1 and 10-6-33.2.

Source: SL 1978, ch 76, § 4; SL 2003, ch 272, § 82.