An Act to include shelterbelts as a factor affecting productivity in determining assessed value of agricultural land.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That § 10-6-131 be AMENDED:
10-6-131.
Before July first
each year, the secretary of revenue shall annually provide each
director the agricultural income value for each county as computed
pursuant to § 10-6-127.
The director shall annually determine the assessed value of
agricultural land. The director
may adjust the assessed
value of agricultural land
may be adjusted by the director
to the extent one or more of the following factors affect the
productivity of the land:
(1) Location;
(2) Size;
(3) Soil survey statistics;
(4) Terrain;
(5) Topographical condition;
(6) Climate;
(7) Accessibility; or
(8) Surface obstructions, including shelterbelts.
The director shall document each
adjustment.
The director shall document an adjustment
by using data from sources reasonably related to the adjustment being
made. In addition, the director may use data from comparable sales of
agricultural land to document the adjustment
concerning productivity for any of the factors listed in this
section.
If the actual use of agricultural land varies from the land use category specified by soil classification standards, or if any factors listed in this section exist that affect the productivity of the land, the property owner may request an examination of the land by the director on a form prescribed by the department. The director shall determine whether to adjust the assessed value of the agricultural land pursuant to the factors listed in this section.
The director shall document all
supporting evidence for the adjustment determination. The director
shall provide any adjustment documentation to the department upon
request. The director
must keep the adjustment
documentation
must be kept
in the director's office for the life of the adjustment.
For the purposes of this section, the term "shelterbelt" means a planted vegetative barrier with a linear configuration composed of trees or shrubs designed to serve as a windbreak along a field, pasture, or farmstead.
Underscores indicate new language.
Overstrikes
indicate deleted language.