Section 10-6-31.1 - Agricultural land classified and taxed without regard to zoning. - South Dakota Statutes

10-6-31.1. Agricultural land classified and taxed without regard to zoning. Land devoted to agricultural use shall be classified and taxed as agricultural land without regard to the zoning classification which it may be given; provided, however, that all or any portion of such land which is sold or otherwise converted to a use other than agricultural shall be classified and taxed accordingly.

Source: SL 1974, ch 90.