Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.

Source: SL 1974, ch 90 ; SDCL § 10-6-31.1; SL 2021, ch 44 , §§ 11, 44.