<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.se92bb81a-fccf-4a1f-ba38-6b72ccb3486eP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se92bb81a-fccf-4a1f-ba38-6b72ccb3486e000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eP0"><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:04:01.01"><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000000">67:12:04:01.01</span></a><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000001">.  Classification of real property.</span><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0"> For purposes of </span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">this article</span><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">, real property </span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">is</span><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0"> classified as homestead property, real property held in trust, </span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">or</span><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0"> other real property.</span></p><p dir="ltr" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eP0"><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486e000002"> </span></p><p dir="ltr" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eP0"><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">    </span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000001">Source:</span><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0"> 7 SDR 23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981</span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">; 52 SDR 55, effective December 2, 2025</span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">.</span></p><p dir="ltr" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eP0"><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">    </span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000001">General Authority:</span><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000003">28-</span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000003">6-1</span></a><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">.</span></p><p dir="ltr" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eP0"><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">    </span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000001">Law Implemented:</span><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000003">28-</span><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0-000003">6-1</span></a><span class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eC0">.</span></p><p dir="ltr" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486eP0"><span xml:space="preserve" class="se92bb81a-fccf-4a1f-ba38-6b72ccb3486e000002"> </span></p></div></body></html>