Under South Dakota law, SDCL 10-6-33-31, landowners may submit a request for Ag land adjustment to the Director of Equalization in the county where land is located. The following factors can be reasons for adjustment:
- Location;
- Size;
- Soil Survey Statistics;
- Terrain;
- Topographical Condition;
- Surface Obstruction;
- Climate; or
- Accessibility
We suggest talking to someone at the Director of Equalization’s office before filling out the form. The form is lengthy and our office can assist you in understanding the form, using the correct terminology, and filling in the correct fields.
Examples of Ag Soil Adjustments from the Guide to Ag Soil Adjustments published by the Department of Revenue.
Back to Agricultural Land Assessment page
Back to Director of Equalization page
