Notwithstanding the provisions of § 10-6-112, any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.

Source: SL 2016, ch 57 , § 2; SDCL § 10-6-31.6; SL 2021, ch 44 , § 44.