South Dakota § 10-6-110 Classification of property--Notation by director.

South Dakota Statutes

§ 10-6-110 — Classification of property--Notation by director.

South Dakota § 10-6-110

Title 10TAXATION

Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-110 (Classification of property--Notation by director.) 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 § 10-6-110 (2026).

Text

For the purposes of taxation, all property is hereby classified into the following classes:

(1)Agricultural property;

(2)Nonagricultural property; and (3) Owner-occupied single-family dwellings. Agricultural property includes any land classified as agricultural land pursuant to § 10-6-112 and any improvements on the agricultural land used exclusively for agricultural purposes. However, agricultural property does not include any normally occupied dwelling or automobile garage or portion of a building used for that purpose by the occupant of such dwelling. Owner-occupied single-family dwellings include all property classified pursuant to § 10-13-39 . Nonagricultural property includes all other property not otherwise classified. The director, in listing and assessing all property t

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For the purposes of taxation, all property is hereby classified into the following classes: (1) Agricultural property; (2) Nonagricultural property; and (3) Owner-occupied single-family dwellings. Agricultural property includes any land classified as agricultural land pursuant to § 10-6-112 and any improvements on the agricultural land used exclusively for agricultural purposes. However, agricultural property does not include any normally occupied dwelling or automobile garage or portion of a building used for that purpose by the occupant of such dwelling. Owner-occupied single-family dwellings include all property classified pursuant to § 10-13-39 . Nonagricultural property includes all other property not otherwise classified. The director, in listing and assessing all property to which this section applies, shall designate opposite each description the class to which the property belongs.

Legislative History

SL 1931, ch 256; SL 1933, ch 191, § 1; SDC 1939, § 57.0332; SL 1953, ch 458; SL 1964, ch 210; SL 1965, ch 282, § 1; SL 1967, ch 319; SL 1977, ch 81, § 1; SL 1978, ch 71, § 1; SL 1979, ch 63, § 2; SL 1989, ch 82, § 41; SL 2008, ch 41, § 1; SL 2015, ch 65, § 2; SDCL § 10-6-110; SL 2021, ch 44, §§ 10, 44.