State Tax Laws > Property Taxes > South Dakota (Summary)

Tax Type: Current use based on agricultural productivity.  Forest land is not classified, though it can occupy a portion of agricultural land whether it is dry cropland, pasture, waste or non-productive.

Description: N/A

Law: Agricultural property Sec. 10-6-31.3

Objective: N/A

Forest Tax Program Requirements

Min/Max Acreage: N/A

Min. Stocking Growth: N/A

Forest Management Plan: N/A

Duration of Enrollment: N/A

Penalties for Use Change: N/A

Program Administration

State: N/A

County Tax Assessor and Commissioner: N/A

University: N/A

Landowner: N/A

For a more in depth discussion of South Dakota property taxes click here!