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 a NEW SECTION be added:

10-6-33.39. Categorization of noncropland--Appeal.

Notwithstanding the provisions § 10-6-33.32, any agricultural land which has been seeded to grass for at least ten years and is used for animal grazing or left unharvested, or is native grassland, shall be categorized 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 such 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.