State-owned public shooting area or game production area assessed and taxed as agricultural land

Notwithstanding the provisions of § 10-6-112 , any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land. Source: SL 2016, ch 57 , § 2; SDCL § 10-6-31.6; SL 2021, ch 44 , § 44.