S.D. Codified Laws § 10-6-120 (2026)
Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.
Source: SL 1970, ch 79 , § 4; SL 2008, ch 44 , § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44 , §§ 17, 44.