<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6-125 - Assessed value of inundated farmlands--Classification.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.scc6736896a284fafa9ae81c92f8a5442Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scc6736896a284fafa9ae81c92f8a5442SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scc6736896a284fafa9ae81c92f8a5442CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.scc6736896a284fafa9ae81c92f8a5442Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scc6736896a284fafa9ae81c92f8a5442000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.scc6736896a284fafa9ae81c92f8a5442NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scc6736896a284fafa9ae81c92f8a5442SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-125 - Assessed value of inundated farmlands--Classification."><meta property="og:description" content="SDLRC Codified Law 10-6-125 - Assessed value of inundated farmlands--Classification."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-125"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-125" rel="noopener"><span class="scc6736896a284fafa9ae81c92f8a5442SENU">10-6-125</span></a><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442SENU">. </span><span class="scc6736896a284fafa9ae81c92f8a5442CL">Assessed value of inundated farmlands--Classification.</span></p><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442Statute"><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">If an application is submitted pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-126" rel="noopener"><span class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">10-6-126</span></a><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">, the director shall take into consideration and make adjustments in setting the assessed value for agricultural land which has been inundated by floods and is not farmable during the past three growing seasons. The director shall use the marshland soils rating classification pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-130" rel="noopener"><span class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">10-6-130</span></a><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont"> to determine the assessed value of the acreage inundated and not farmable.</span></p><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442Normal"><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442000000"> </span></p><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442NoIndent"><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont-000001">Source: </span><span class="scc6736896a284fafa9ae81c92f8a5442SCL">SL 1998, ch 55, § 1; SL 1999, ch 43, § 1; SL 2021, ch 43, § 10; SDCL § 10-6-33.21; SL 2021, ch 44, §§ 20, 44.</span></p></div></body></html>