South Dakota § 10-6-128 - Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required.
Full text of South Dakota South Dakota Codified Laws § 10-6-128 — Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required., with citation guidance and answers to common questions.
§ 10-6-128. Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required.
The secretary of the department may contract with one or more qualified entities for the purpose of creating or maintaining a database to determine the agricultural income value of agricultural land by county, consisting of eight consecutive years of cropland data and noncropland data. The data for the year representing the highest agricultural income value among the eight years and the year representing the lowest agricultural income value among the eight years must be discarded from the database and the remaining six years averaged for valuation purposes. For each assessment year, the first year of the eight-year data period is nine years prior to the assessment year.
The cropland data must include acres planted, acres harvested, yield per acre, and statewide crop prices. The noncropland data must include cash rents and statewide calf prices. The noncropland data may also include rangeland and pastureland animal unit months per acre, rangeland and pastureland acres, and grazing season data.
A qualified entity contracting with the secretary of the department pursuant to this section shall provide the data for each county to the secretary by June first of each year.
For purposes of this section, a qualified entity is a federal or state agency, instrumentality, institution of higher learning, other federal or state authority, or private entity with expertise in researching or evaluating land production capacity.
On or before March first of each year, the department shall provide a report to the Taxation Committees in the Senate and the House of Representatives on the data compiled pursuant to this section.
Source: SL 2008, ch 44, § 6; SL 2009, ch 40, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 49, § 1; SL 2020, ch 37, § 1; SDCL § 10-6-33.29; SL 2021, ch 44, § 44; SL 2026, ch 41, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-128
What does South Dakota Codified Laws § 10-6-128 cover?
Section 10-6-128 ("Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6-128?
A common citation format is "South Dakota Codified Laws § 10-6-128" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6-128 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.