AN ACT
ENTITLED, An Act to revise certain provisions regarding the classification of agricultural land for
property tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That the code be amended by adding a NEW SECTION to read:
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That the code be amended by adding a NEW SECTION to read:
The Department of Revenue, in conjunction with South Dakota State University, shall study the
impact of changes to the methodology of rating soils for purposes of assessing agricultural land. The
study shall be based on South Dakota State University's research initiated by the Agricultural Land
Assessment Implementation and Oversight Advisory Task Force pursuant to chapter 106 of the 2016
Session Laws. The department shall select a representative sampling of counties to participate in the
study and shall provide data, technical assistance, and any other information to the counties as
necessary to analyze the impacts of any recommended changes to the soil ratings. The department
shall present its findings to the Agricultural Land Assessment Implementation and Oversight
Advisory Task Force on or before January 1, 2020.
An Act to revise certain provisions regarding the classification of agricultural land for property tax purposes.
An Act to revise certain provisions regarding the classification of agricultural land for property tax purposes.
I certify that the attached Act originated in the
SENATE as Bill No. 4
____________________________
Secretary of the Senate ____________________________
President of the Senate
Attest:
____________________________
Secretary of the Senate
____________________________
Attest:
____________________________
Chief Clerk
Senate Bill No. 4 File No. ____ Chapter No. ______ |
Received at this Executive Office this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor STATE OF SOUTH DAKOTA, ss.
Office of the Secretary of State
Filed ____________ , 20___
____________________________ Secretary of State
By _________________________ |