State of South Dakota  
EIGHTY-SEVENTH SESSION
LEGISLATIVE ASSEMBLY, 2012  

465T0515   HOUSE BILL   NO.  1237  

Introduced by:    Representatives Schaefer, Cronin, Dennert, Elliott, Feickert, Haggar, Hoffman, Hubbel, Kirschman, Kopp, Miller, Olson (Betty), Rozum, Russell, Sigdestad, Sly, Solum, Stricherz, Tulson, Venner, and Wink and Senators Maher and Frerichs
 

        FOR AN ACT ENTITLED, An Act to assess agricultural land based on its actual use.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That § 10-6-33.32 be amended to read as follows:
    10-6-33.32. Agricultural land shall be divided by the director of equalization into categories, including cropland and noncropland. The categories shall reflect the actual use of the agricultural land by the landowner. Each category shall be divided into classes based on soil classification standards developed by the United States Department of Agriculture Natural Resources Conservation Service.


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Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.