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.
S.D. Codified Laws § 10-6-143
Classification of certain residential property
Source: SL 1993, ch 81, § 12; SDCL § 10-6-66; SL 2021, ch 44, § 44.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.