2019 Senate Bill 112 - Printed

State of South Dakota  
NINETY-FOURTH SESSION
LEGISLATIVE ASSEMBLY, 2019  

480B0689   SENATE BILL   NO.  112  

Introduced by:    Senators Cammack and Ewing and Representatives Brunner, Chaffee, Hammock, and Lesmeister
 

        FOR AN ACT ENTITLED, An Act to provide for the assessment of certain agricultural land as noncropland.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That chapter 10-6 be amended by adding a NEW SECTION to read:
    Notwithstanding the provisions § 10-6-33.32, if any agricultural land has been seeded to grass for at least ten years and is used for animal grazing or left unharvested, or is native grassland, the director of equalization shall categorize the land as noncropland for the purposes of determining the agricultural income value of the land pursuant to §§ 10-6-33.28 to 10-6-33.33, inclusive. If the land meets this criteria and has not been categorized as noncropland, the owner may request the director of equalization before August first to specifically categorize the land as noncropland. If the director of equalization determines that the land meets the criteria provided by this section, the director of equalization shall assess the land as noncropland. An aggrieved person may appeal the decision of the director pursuant to chapter 1-26D. The director shall act upon the owner's request within thirty days of the date of the request.


100 copies were printed on recycled paper by the South Dakota
Legislative Research Council at a cost of $.167 per page.
 
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Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.
 

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