64:04:01:13. Real estate abstract classes. 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:
AG-A Land classified as agricultural without corporate limits;
AG-SL Land classified as agricultural without corporate limits being leased from the Commissioner of School and Public Lands;
AG-A1 Improvements and structures on land classified as agricultural without corporate limits, less dwellings and automobile garages;
NA-A1 Dwellings and automobile garages on land classified as agricultural without corporate limits;
NA-AM1 Manufactured home classified as real estate after June 30, 1999, on land classified as agricultural without corporate limits;
AG-AC Land classified as agricultural without corporate limits, under commercial use;
NA-AC2 Improvements and structures on land classified as agricultural without corporate limits, under commercial use;
AG-C Platted lots and acreages without corporate limits classified as agricultural;
AG-C1 Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, less dwellings and automobile garages;
AG-CC Platted lots and acreages classified as agricultural without corporate limits improved or unimproved, under commercial use;
AG-CC2 Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, under commercial use;
NA-C Platted lots and acreages without corporate limits;
NA-C1 Improvements and structures on platted lots and acreages without corporate limits;
NA-CM1 Manufactured home classified as real estate after June 30, 1999, on platted lots and acreages without corporate limits;
NA-CC Platted lots and acreages without corporate limits improved or unimproved, under commercial use;
NA-CC2 Improvements and structures on platted lots and acreages without corporate limits, under commercial use;
AG-D City or town lots and acreages classified as agricultural;
AG-D1 Agricultural improvements and structures less dwellings and automobile garages on city or town lots and acreages classified as agricultural;
AG-DC City and town lots and acreages improved or unimproved classified as agricultural for commercial use;
AG-DC2 Improvements and structures classified as agricultural on city or town lots and acreages, under commercial use;
NA-D Lots and acreages in city or town;
NA-D1 Improvements and structures on city or town lots and acreages;
NA-DM1 Manufactured home classified as real estate after June 30, 1999, on city or town lots and acreages;
NA-DC City or town lots and acreages improved or unimproved, under commercial use;
NA-DC2 Improvements and structures on city or town lots and acreages, under commercial use.
Source: 2 SDR 40, effective December 8, 1975; transferred from § 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; 47 SDR 71, effective December 10, 2020.
General Authority: SDCL 10-10-6.
Law Implemented: SDCL 10-1-15, 10-10-6, 13-13-73.1.
64:04:01:13.01. Mobile home property abstract type. 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.
Source: 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995.
General Authority:SDCL 10-10-6.
64:04:01:13.02. Selection of owner-occupied single-family dwelling. Pursuant to SDCL 10-13-39, if an owner has more than one single-family dwelling, the owner may select one dwelling to be designated as owner-occupied.
Source: 22 SDR 5, effective July 23, 1995.
General Authority:SDCL 10-10-6.
Law Implemented:SDCL 10-13-39.
Cross-Reference: Definitions of manufactured home and mobile home, SDCL 32-3-1.
64:04:01:13.03. Definition of owner. Repealed.
Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997; 28 SDR 69, effective November 21, 2001; SL 2017, ch 64, § 2, effective July 1, 2017.
64:04:01:13.04. Classification by equalization director. 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.
Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997.
64:04:01:13.05. Owner-occupied single-family dwelling abstract 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:SDCL 10-10-6.
Law Implemented:SDCL 10-13-39.
64:04:01:13.06. Notification of property owner. 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 notify the property owner by the last Friday in March of each year.
Source: 27 SDR 9, effective August 7, 2000; 30 SDR 58, effective November 5, 2003; 47 SDR 71, effective December 10, 2020.
General Authority: SDCL 10-10-6.
Law Implemented: SDCL 10-1-15, 10-1-16.
