South Dakota Statutes
§ 10-6-143 — Classification of certain residential property.
Real property that is zoned residential which is platted and improved with the necessary infrastructure to allow for future residential construction and which is owned by the person or corporation who developed the real property is specifically classified for the purpose of taxation.
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South Dakota § 10-6-143 (Classification of certain residential property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1993, ch 81, § 12; SDCL § 10-6-66; SL 2021, ch 44, § 44.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.