ENTITLED An Act to include shelterbelts as a factor affecting productivity in determining assessed value of agricultural land.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That 10-6-131 be AMENDED:
10-6-131. Before July first each year, the secretary of revenue shall annually provide each director the agricultural income value for each county as computed pursuant to 10-6-127. The director shall annually determine the assessed value of agricultural land. The director may adjust the assessed value of agricultural land to the extent one or more of the following factors affect the productivity of the land:
(1) Location;
(2) Size;
(3) Soil survey statistics;
(4) Terrain;
(5) Topographical condition;
(6) Climate;
(7) Accessibility; or
(8) Surface obstructions, including shelterbelts.
The director shall document each adjustment by using data from sources reasonably related to the adjustment being made. In addition, the director may use data from comparable sales of agricultural land to document the adjustment concerning productivity for any of the factors listed in this section.
If the actual use of agricultural land varies from the land use category specified by soil classification standards, or if any factors listed in this section exist that affect the productivity of the land, the property owner may request an examination of the land by the director on a form prescribed by the department. The director shall determine whether to adjust the assessed value of the agricultural land pursuant to the factors listed in this section.
The director shall document all supporting evidence for the adjustment determination. The director shall provide any adjustment documentation to the department upon request. The director must keep the adjustment documentation in the director's office for the life of the adjustment.
For the purposes of this section, the term "shelterbelt" means field shelterbelts, farmstead windbreaks, wildlife tree plantings, living snow fences, and other tree plantings made specifically for conservation purposes, but excluding trees planted for ornamental or commercial purposes.
An Act to include shelterbelts as a factor affecting productivity in determining assessed value of agricultural land.
I certify that the attached Act originated in the:
Secretary of the Senate
President of the Senate
Attest:
Secretary of the Senate
Speaker of the House
Attest:
Chief Clerk
File No. ____ Chapter No. ______
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Received at this Executive Office this _____ day of _____________,
2024 at ____________M.
By for the Governor
The attached Act is hereby approved this ________ day of ______________, A.D., 2024
ss. Office of the Secretary of State
Filed ____________, 2024 at _________ o'clock __M.
Secretary of State
By Asst. Secretary of State
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