FOR AN ACT ENTITLED, An Act to  revise the procedure for assessing certain agricultural land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That § 10-6-33.2 be amended to read as follows:
     10-6-33.2.   Capacity of land in agricultural use to produce agricultural products shall be based on average yields under natural conditions , in the case of for land producing crops or plants , and on the average " acres per animal unit, " in the case of grazing for noncrop land ; said . The average shall affect each operating unit and shall be based , to the extent possible, on the ten-year period immediately preceding the tax year in issue. In determining such the capacity to produce, the county director of equalization and/or and the county board of equalization must take into consideration may consider yields, and/or and carrying capacity, as determined by the soil conservation service, the agricultural stabilization and conservation service, the extension service, federal land bank , the Department of Revenue, and private lending agencies dealing with land production capacities.
     Section  2.  That § 10-6-33.16 be amended to read as follows:

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     10-6-33.16.   The secretary of revenue may enter into a contract for the collection of cash rent information by county for the purpose of §  10-6-33.15. The secretary of revenue shall make such information available for use by any county director of equalization . Cash rent information shall be adjusted by soil survey statistics if available.