S.D. Codified Laws § 10-6-129 (2026)
An entity contracting with the department pursuant to § 10-6-128 may submit recommendations regarding the factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to § 10-6-127. Any recommendations under this section must be submitted to the department by September first of each year.
Source: SL 2008, ch 44 , § 7; SDCL § 10-6-33.30; SL 2021, ch 44 , § 44; SL 2026, ch 41 , § 3.