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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-13-40.3: Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-13. PROPERTY TAX RELIEF

Any person who receives an owner-occupied single-family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become a perpetual lien on the property pursuant to § 10-21-33. The person shall be barred from receiving the owner-occupied single-family dwelling classification for any property in the state for the following three years.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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