10-6-143. Classification of certain residential property.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. Source: SL 1993, ch 81, §12; SDCL §10-6-66; SL 2021, ch 44, §44.
South Dakota Legal Code