prohibit the use of drones for purposes of assessing real property for taxation, and to provide a penalty therefor.

This bill prohibits the use of drones to assess real property for taxation purposes in South Dakota. It directly affects local tax assessors, property owners, and drone operators who might otherwise use aerial technology for property valuation. The legislation establishes penalties for anyone who violates this ban, ensuring that property assessments continue to rely on traditional methods rather than unmanned aerial vehicles. By restricting drone usage in this specific context, the bill aims to maintain established assessment procedures while preventing unauthorized aerial surveillance for tax evaluation.