Any agricultural land within one hundred twenty feet of:

1. (1) A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or
2. (2) A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive;

that meets the requirements of § 10-6-117 is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at fifty percent of its agricultural income value as determined by §§ 10-6-127 to 10-6-133, inclusive.

In addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land within one hundred twenty feet of a tributary to any lake, river, or stream specified in subdivision (1) and (2) as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of § 10-6-117 and shall be assessed at fifty percent of its agricultural income value as determined by §§ 10-6-127 to 10-6-133, inclusive.

Source: SL 2017, ch 63 , § 1; SL 2018, ch 60 , § 1; SDCL § 10-6-31.7; SL 2021, ch 44 , § 44; SL 2021, ch 46 , § 1.