Section 10-6-33.31 - Director of equalization to be provided agricultural income value for county--Adjustment of assessed value. - South Dakota Statutes

10-6-33.31. Director of equalization to be provided agricultural income value for county--Adjustment of assessed value. Before July first each year, the secretary of revenue and regulation 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:
(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 which can be documented.

Source: SL 2008, ch 44, § 8.