South Dakota Statutes
§ 10-4-24.9 — Paraplegic dwellings specially classified for tax purposes--Lands included.
South Dakota § 10-4-24.9
This text of South Dakota § 10-4-24.9 (Paraplegic dwellings specially classified for tax purposes--Lands included.) 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 § 10-4-24.9 (2026).
Text
All dwellings or parts of multiple family dwellings which are specifically designed for use by paraplegics as wheelchair homes are hereby specifically classified for the purposes of taxation. For purposes of this section and § 10-4-24.10 , the term, dwellings, shall include real estate in an amount not to exceed one acre upon which the building is situated or so much of the surrounding real estate as is necessarily incident to the use of the premises as a dwelling.
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Legislative History
SL 1972, ch 55; SL 1976, ch 88.
Nearby Sections
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Bluebook (online)
South Dakota § 10-4-24.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-24.9.