2008 House Bill 1215 - Introduced

State of South Dakota  

357P0469   HOUSE BILL   NO.   1215  

Introduced by:     Representatives Bradford, Elliott, Halverson, Lucas, Miles, Moore, and Sigdestad and Senator Hanson (Gary)

         FOR AN ACT ENTITLED, An Act to  revise the criteria required for land to be classified as agricultural land.
     Section 1.  That § 10-6-31.3 be amended to read as follows:
     10-6-31.3.   For tax purposes, land is agricultural land if it meets two of the following three criteria:
             (1)      At least thirty-three and one-third percent of the average total family gross income for the previous three years of the owner is derived from the pursuit of agriculture as defined in subdivision (2) of this section or it is a state-owned public shooting area or a state-owned game production area as identified in § 41-4-8 and it is owned and managed by the Department of Game, Fish and Parks;
             (2)      Its principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products, or horticulture, all for intended profit pursuant to subdivision (1) of this section. Agricultural real estate also

includes woodland, wasteland, and pasture land, but only if the land is held and operated in conjunction with agricultural real estate as defined and it is under the same ownership; and

             (3)      It consists of not less than twenty acres of unplatted land or is a part of a contiguous ownership of not less than eighty acres of unplatted land . The same acreage specifications apply to platted land , excluding any land platted as a subdivision , which is in an unincorporated area . However, the board of county commissioners may increase the minimum acre requirement up to one hundred sixty acres.
     However, for tax purposes, land is not agricultural land if the land is classified pursuant to § 10-6-33.14 as a nonagricultural acreage.
     Section 2.  That chapter 10-6 be amended by adding thereto a NEW SECTION to read as follows:
     The director of equalization is not required to review the gross income of any owner pursuant to §  10-6-31.3. However, the director of equalization may request such income documentation if information is provided or discovered concerning the eligibility of any land classified as agricultural land.

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