<html> <head> <title>Rule 64:04:01:13 Real estate abstract classes.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13"> <META NAME="Description" Content="Administrative Rules 64:04:01:13 Real estate abstract classes."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Times New Roman",serif;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt; font-family:"Calibri",sans-serif;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink=purple> <div class=WordSection1> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:13.&nbsp;&nbsp;Real estate abstract classes.</b> Records pertaining to a property must contain the abstract class for that type of property. The following are the abstract classes for types of real estate established by the department:</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land classified as agricultural without corporate limits;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-SL&nbsp;&nbsp;&nbsp;&nbsp; Land classified as agricultural without corporate limits being leased from the Commissioner of School and Public Lands;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-A1&nbsp;&nbsp;&nbsp;&nbsp; Improvements and structures on land classified as agricultural without corporate limits, less dwellings and automobile garages;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-A1&nbsp;&nbsp;&nbsp;&nbsp; Dwellings and automobile garages on land classified as agricultural without corporate limits;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-AM1 Manufactured home classified as real estate after June 30, 1999, on land classified as agricultural without corporate limits;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-AC&nbsp;&nbsp;&nbsp; Land classified as agricultural without corporate limits, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-AC2&nbsp; Improvements and structures on land classified as agricultural without corporate limits, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Platted lots and acreages without corporate limits classified as agricultural;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-C1&nbsp;&nbsp;&nbsp;&nbsp; Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, less dwellings and automobile garages;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-CC&nbsp;&nbsp;&nbsp; Platted lots and acreages classified as agricultural without corporate limits improved or unimproved, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-CC2&nbsp; Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Platted lots and acreages without corporate limits;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-C1&nbsp;&nbsp;&nbsp;&nbsp; Improvements and structures on platted lots and acreages without corporate limits;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-CM1&nbsp; Manufactured home classified as real estate after June 30, 1999, on platted lots and acreages without corporate limits;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-CC&nbsp;&nbsp;&nbsp; Platted lots and acreages without corporate limits improved or unimproved, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-CC2&nbsp; Improvements and structures on platted lots and acreages without corporate limits, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; City or town lots and acreages classified as agricultural;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-D1&nbsp;&nbsp;&nbsp;&nbsp; Agricultural improvements and structures less dwellings and automobile garages on city or town lots and acreages classified as agricultural;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-DC&nbsp;&nbsp;&nbsp; City and town lots and acreages improved or unimproved classified as agricultural for commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AG-DC2&nbsp; Improvements and structures classified as agricultural on city or town lots and acreages, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lots and acreages in city or town;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-D1&nbsp;&nbsp;&nbsp;&nbsp; Improvements and structures on city or town lots and acreages;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-DM1 Manufactured home classified as real estate after June 30, 1999, on city or town lots and acreages;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-DC&nbsp;&nbsp;&nbsp; City or town lots and acreages improved or unimproved, under commercial use;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='margin-left:1.1in;text-align:justify;text-indent: -1.1in'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NA-DC2&nbsp; Improvements and structures on city or town lots and acreages, under commercial use.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 2 SDR 40, effective December 8, 1975; transferred from &#167;&nbsp;64:02:02:01, 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 31, effective September 17, 1997; 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 19, 1999; 37 SDR 69, effective October 19, 2010</span><span style='font-size:12.0pt'>; 47 SDR 71, effective December 10, 2020</span><span style='font-size:12.0pt'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-1-15">10-1-15</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=13-13-73.1">13-13-73.1.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:04:01:13.01 Mobile home property abstract type.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13.01"> <META NAME="Description" Content="Administrative Rules 64:04:01:13.01 Mobile home property abstract type."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:13.01.&nbsp;&nbsp;Mobile home property abstract type.</b> Records pertaining to registered mobile home property must contain the abstract class for that type of property. The abstract class for mobile home property is NA-M registered mobile homes.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-1-15">10-1-15</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6.</A></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:04:01:13.02 Selection of owner-occupied single-family dwelling.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13.02"> <META NAME="Description" Content="Administrative Rules 64:04:01:13.02 Selection of owner-occupied single-family dwelling."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:13.02.&nbsp;&nbsp;Selection of owner-occupied single-family dwelling.</b> Pursuant to SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-39">10-13-39</A>, if an owner has more than one single-family dwelling, the owner may select one dwelling to be designated as owner-occupied.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 22 SDR 5, effective July 23, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-39">10-13-39.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Cross-Reference:</b> Definitions of manufactured home and mobile home, SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-3-1">32-3-1.</A></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:04:01:13.03 Repealed.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13.03"> <META NAME="Description" Content="Administrative Rules 64:04:01:13.03 Repealed."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Times New Roman",serif; color:black;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:#954F72; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt; color:black;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink="#954F72"> <div class=WordSection1> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:13.03.&nbsp;&nbsp;Definition of owner.</b> </span><span style='font-size:12.0pt'>Repealed</span><span style='font-size:12.0pt'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997; 28 SDR 69, effective November 21, 2001</span><span style='font-size:12.0pt'>; SL 2017, ch 64, &#167;&nbsp;2, effective July 1, 2017</span><span style='font-size: 12.0pt'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:04:01:13.04 Classification by equalization director.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13.04"> <META NAME="Description" Content="Administrative Rules 64:04:01:13.04 Classification by equalization director."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:13.04.&nbsp;&nbsp;Classification by equalization director.</b> The director of equalization of the county where the dwelling is located shall determine if a property is to be classified as an owner-occupied single-family dwelling. If the classification is denied, the director of equalization shall notify the applicant no later than April 1.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-21">10-13-21.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-11">10-10-11</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-39">10-13-39.</A></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:04:01:13.05 Owner-occupied single-family dwelling abstract class.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13.05"> <META NAME="Description" Content="Administrative Rules 64:04:01:13.05 Owner-occupied single-family dwelling abstract class."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:13.05.&nbsp;&nbsp;Owner-occupied single-family dwelling abstract class.</b> The abstract class, as specified in § 64:04:01:13, of owner-occupied single-family dwelling property shall be designated with -S.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 22 SDR 5, effective July 23, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-39">10-13-39.</A></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:04:01:13.06 Notification of property owner.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13.06"> <META NAME="Description" Content="Administrative Rules 64:04:01:13.06 Notification of property owner."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Times New Roman",serif;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink=purple> <div class=WordSection1> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:13.06.&nbsp;&nbsp;Notification of property owner.</b> If the owner-occupied classification is going to be removed from a property, the director of equalization shall notify the property owner. The director of equalization shall </span><span style='font-size:12.0pt'>notify the property owner</span><span style='font-size:12.0pt'> by the last Friday in March of each year.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 27 SDR 9, effective August 7, 2000; 30 SDR 58, effective November 5, 2003</span><span style='font-size:12.0pt'>; 47 SDR 71, effective December 10, 2020</span><span style='font-size:12.0pt'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-1-15">10-1-15</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-1-16">10-1-16.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> </div> </body> </html>