Changes to Existing Law

SB4 — revise certain provisions regarding the classification of agricultural land for property tax purposes.

6 sections modified+15-382

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§ 10-6-33.2

Repealed

-71

Section 10-6-33.2 — REPEALED

This text is the section as codified in 2025 — it was amended in 2021, after this 2019 bill. The text the bill proposed to repeal read differently.

~~Source: SL 1970, ch 79, § 2; SL 2005, ch 57, § 1; SL 2021, ch 44, § 16.~~

§ 10-6-33.30

Repealed

-50

Section 10-6-33.30 — REPEALED

This text is the section as codified in 2025 — it was amended in 2021, after this 2019 bill. The text the bill proposed to repeal read differently.

~~Source: SL 2008, ch 44, § 7; SL 2021, ch 44, § 44.~~

§ 10-6-33.32

Repealed

-77

Section 10-6-33.32 — REPEALED

This text is the section as codified in 2025 — it was amended in 2021, after this 2019 bill. The text the bill proposed to repeal read differently.

~~Source: SL 2008, ch 44, § 9; SL 2021, ch 43, § 11; SL 2021, ch 44, §§ 23, 44.~~

§ 10-6-33.37

Repealed

-50

Section 10-6-33.37 — REPEALED

This text is the section as codified in 2025 — it was amended in 2021, after this 2019 bill. The text the bill proposed to repeal read differently.

~~Source: SL 2009, ch 40, § 6; SL 2021, ch 44, § 27.~~

§ 10-6-33.7

Amended

+15-21

Section 10-6-33.7 — AMENDED

Agricultural land in each county shall be divided into the eight classes defined5 by the United States Department of Agriculture's soil conservation service as published in its6 soil survey for each county. ~~The county director of equalization shall, based on the agricultural~~ ~~lands soil survey classification, determine a value for each soil type.~~ South Dakota State University shall provide each county with data and information for soil classification.

§ 10-6-77

Repealed

-113

Section 10-6-77 — REPEALED

This text is the section as codified in 2025 — it was amended in 2021, after this 2019 bill. The text the bill proposed to repeal read differently.

~~Source: SL 2008, ch 44, § 2; SL 2009, ch 40, § 3; SL 2012, ch 62, § 1; SL 2015, ch 65, § 1; SL 2021, ch 44, § 41.~~