Section 10-6-77 - Limitation on increase and decrease of taxable value of cropland. - South Dakota Statutes

10-6-77. Limitation on increase and decrease of taxable value of cropland. For the taxes payable in 2011, 2012, 2013, 2014, 2015, 2016, and 2017, the total taxable value of cropland within any county may not increase or decrease more than ten percent in any year. For the taxes payable in 2011, 2012, 2013, 2014, 2015, 2016, and 2017, the total taxable value of noncropland within any county may not increase or decrease more than ten percent in any year. (This section is repealed effective July 1, 2017 pursuant to SL 2008, ch 44, § 3, as amended by SL 2009, ch 40, § 4.)

Source: SL 2008, ch 44, § 2; SL 2009, ch 40, § 3.