ENTITLED, An Act to determine whether factors affecting productivity should be applied if the
actual use of agricultural land does not correspond to the soil classification standards.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-6-33.31 be amended to read as follows:
10-6-33.31. Before July first each year, the secretary of revenue shall annually provide each
director of equalization the agricultural income value for each county as computed pursuant to § 10-6-33.28. The director of equalization shall annually determine the assessed value of agricultural land.
The assessed value of agricultural land may be adjusted by the following factors affecting
(1) The capacity of the land to produce agricultural products as defined in § 10-6-33.2; and
(2) The location, size, soil survey statistics, terrain, and topographical condition of the land
including the climate, accessibility, and surface obstructions.
Each adjustment shall be documented. The director of equalization may document an adjustment
by using data from sources reasonably related to the adjustment being made. In addition, the director
of equalization may use data from comparable sales of agricultural land to document the adjustment
concerning productivity for any of the factors listed in this section.
If the actual use of agricultural land varies from the land use category specified by soil
classification standards, the property owner may request an examination of the land by the director
of equalization. The director of equalization shall make a determination of whether to adjust the
assessed value of the agricultural land pursuant to the factors listed in subdivision (2).
An Act to determine whether factors affecting productivity should be applied if the actual use of
agricultural land does not correspond to the soil classification standards.
I certify that the attached Act
originated in the
SENATE as Bill No. 6
Secretary of the Senate
President of the Senate
Secretary of the Senate
Speaker of the House
Senate Bill No. 6
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State