S.D. Codified Laws § 10-6-143

Current through the 2024 Legislative Session
Section 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.

SDCL 10-6-143

SL 1993, ch 81, § 12; SL 2021, ch 44, § 44.