South Dakota § 10-6-116 - Agricultural land--Riparian buffer strip described--Additional county board authorization.
Full text of South Dakota South Dakota Codified Laws § 10-6-116 — Agricultural land--Riparian buffer strip described--Additional county board authorization., with citation guidance and answers to common questions.
§ 10-6-116. Agricultural land--Riparian buffer strip described--Additional county board authorization.
Any agricultural land within one hundred twenty feet of:
(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) 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-116
What does South Dakota Codified Laws § 10-6-116 cover?
Section 10-6-116 ("Agricultural land--Riparian buffer strip described--Additional county board authorization.") 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 § 10-6-116?
A common citation format is "South Dakota Codified Laws § 10-6-116" (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 § 10-6-116 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.