South Dakota § 10-13-40.3 Penalty for fraudulent receipt of owner

South Dakota Statutes

§ 10-13-40.3 — Penalty for fraudulent receipt of owner

South Dakota § 10-13-40.3

Title 10TAXATION

Ch. 10-12BPROPERTY TAX RELIEF

This text of South Dakota § 10-13-40.3 (Penalty for fraudulent receipt of owner) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-13-40.3 (2026).

Text

Any person who receives an owner - occupied single - family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become a perpetual lien on the property pursuant to § 10-21-33 . The person shall be barred from receiving the owner - occupied single - family dwelling classification for any property in the state for the following three years.

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Any person who receives an owner - occupied single - family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become a perpetual lien on the property pursuant to § 10-21-33 . The person shall be barred from receiving the owner - occupied single - family dwelling classification for any property in the state for the following three years.