STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

July 27, 1966

Albert Gunderson
State Representative
Lesterville, South Dakota 57040

OFFICIAL OPINION NO. 67-68 pg. 9

Taxation. Interpretation of the term “agricultural property”.

You have requested my official opinion as to whether or not household goods would be included in the definition of agricultural property provided in Chapter 282 of the Session Laws of 1965.

That Chapter is entitled, "An Act to amend Section 57.0332 of the 1960 Supplement to the South Dakota Code of 1939 as amended by Chapter 210 of the Session Laws of 1964 and Section 57.0514 of the 1960 Supplement to the South Dakota Code of 1939 as amended by Chapter 213, Session Laws of 1964 relating to classifications of property for tax purposes and the mill levies thereon." By its provisions, it would not become effective until after January 1, 1967 and then only in the event House Joint Resolution 6, Chapter 275, Session Laws of 1965 were to be approved by the electors of this state at the General Election in 1966.

Chapter 275 would amend Section 15 of Article VI Il of the Constitution of this State in changing the word "land" to "property" thereby empowering the Legislature to classify property within school districts for purposes of school taxation, and allowing agricultural "property" to be constituted a separate class.

The explanatory statement furnished the Secretary of State for use on the ballots is set forth below:

"Explanatory statement by the Attorney General:

"Section 15 of Article VI Il of the South Dakota Constitution provides that the Legislature is empowered to classify properties within school districts for purposes of school taxation, and may constitute agricultural lands a separate class.

 "If the Constitution is changed by adoption of the proposed amendment then the Legislature will be empowered to constitute all agricultural property, personal property as well as real property, as a separate class of property for taxation.

"The intent of the amendment is to empower the Legislature to Constitute all agricultural property as a separate class."

Therefore, in answer to your question, I must state Chapter 282 Session Laws of 1965 would not in and of itself include household goods as agricultural property. It must be taken in context with Chapter 275, Session Laws of 1965. In my opinion, the term agricultural property, unless limited by the Legislature, means all personal property of individuals engaged in the pursuit of agriculture and would therefore include household goods.