(House Bill 1325)
An Act to revise the classification of agricultural land according to soil type.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That § 10-6-130 be AMENDED:
must be divided
into classes based on soil classification standards developed by the
United States Department of Agriculture, Natural Resources
Conservation Service. All agricultural land
categorized as either cropland or noncropland.
Soil types with land capability class I, II, and III must be
categorized as cropland and land capability classes V, VI, VII, and
VIII must be categorized as noncropland. Soil types with land
capability class IV may be categorized by the director of
equalization as either cropland or as noncropland. The director of
equalization must notify the department by November 1 of each year of
any changes to the categorization of the land capability class IV
soil types. Beginning with the 2023 assessment year, the total acres
of class IV soil types classified as noncropland in a county may
increase a maximum of twenty percent over the total acres of class IV
soil types classified as noncropland in the county in the previous
The department shall provide each county with soil ratings for all
soil types present in the county. The director of equalization shall
implement the soil ratings and utilize the ratings as the basis for
determining the value of each soil type in the county.
The director may make an adjustment to a parcel pursuant to § 10-6-131.
Nothing in this section prohibits the department from categorizing soil types with land capability class I, II or III as noncropland if one or more of the adjustment factors contained in § 10-6-131 affects the productivity of the soil type, and the reasonable, probable use of the soil type that is physically practical, appropriately supported, financially feasible, and that results in the highest sustainable use of the land, is not harvesting crops or plants produced.
Signed March 18, 2022
Catchlines are not law. (§ 2-16-13.1) Underscores indicate new language.
indicate deleted language.