§ 10-6-31.7 Classification of certain agricultural land as riparian buffer strip--County board authorization to treat certain land as buffer strip.

SD Codified L § 10-6-31.7 (2019) (N/A)

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10-6-31.7. Classification of certain agricultural land as riparian buffer strip--County board authorization to treat certain land as buffer strip. Any agricultural land within one hundred twenty feet of:

(1) A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or

(2) A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive;that meets the requirements of § 10-6-31.8 is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at sixty percent of its agricultural income value as determined by §§ 10-6-33.28 to 10-6-33.34, inclusive.

In addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land within one hundred twenty feet of a tributary to any lake, river, or stream specified in subdivision (1) and (2) as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of § 10-6-31.8 and shall be assessed at sixty percent of its agricultural income value as determined by §§ 10-6-33.28 to 10-6-33.34, inclusive.

Source: SL 2017, ch 63, § 1; SL 2018, ch 60, § 1.

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§ 10-6-31.6 State-owned public shooting area or game production area assessed and taxed as agricultural land.

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§ 10-6-31.8 Criteria for classification of agricultural land as riparian buffer strip.