South Dakota Statutes
§ 10-6-143 — Classification of certain residential property.
South Dakota § 10-6-143
This text of South Dakota § 10-6-143 (Classification of certain residential property.) 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 § 10-6-143 (2026).
Text
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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Legislative History
SL 1993, ch 81, § 12; SDCL § 10-6-66; SL 2021, ch 44, § 44.
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Bluebook (online)
South Dakota § 10-6-143, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-143.