In The Moment … January 11th, 2021 Show 970 Hour 1 South Dakota's system of assessing property taxes is complex, particularly for agricultural land. In 2012 the system was changed from value-based to a system based on crop production per acre. The 2020 Legislature approved changes in the assessment formula and process by which landowners ask for property tax adjustments. Guests: Ag Land Assessment task force In Their Own Words brings you closer to the debates and conversations behind legislative