10-6-33.38. Study of impact of changes to methodology of rating soils for purposes of assessing agricultural land. The Department of Revenue, in conjunction with South Dakota State University, shall study the impact of changes to the methodology of rating soils for purposes of assessing agricultural land. The study shall be based on South Dakota State University's research initiated by the Agricultural Land Assessment Implementation and Oversight Advisory Task Force pursuant to chapter 106 of the 2016 Session Laws. The department shall select a representative sampling of counties to participate in the study and shall provide data, technical assistance, and any other information to the counties as necessary to analyze the impacts of any recommended changes to the soil ratings. The department shall present its findings to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force on or before January 1, 2020.
Source: SL 2019, ch 60, § 1.
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