64:04:01:13.05Owner-occupied single-family dwelling abstract
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
class. The abstract class, as specified in § 64:04:01:13, of owner-occupied single-family dwelling property shall be designated with -S.
Source: 22 SDR 5, effective July 23, 1995.
General Authority
Law Implemented
- SDCL 10-13-39 ↗Amended by SB154 (2026) — clarify the eligibility of multiple garages or structures to be classified as owAmended by HB1149 (2023) — revise the classification of owner-occupied single-family dwellings to include mAmended by SB115 (2021) — revise the definition of the term owner-occupied single-family dwelling for prop