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§ 10-6-31.9 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.

SD Codified L § 10-6-31.9 (2019) (N/A)
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10-6-31.9. Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip. Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-31.7 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33. When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.

Source: SL 2017, ch 63, § 3.

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§ 10-6-31.8 Criteria for classification of agricultural land as riparian buffer strip.
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§ 10-6-32 Repealed.