{"data":{"id":"us-sd/sdcl-10-10-6","jurisdiction":"us-sd","citation":"SDCL § 10-10-6","heading":"Rules for classification of real property.","body":"The secretary of revenue shall promulgate rules pursuant to chapter 1-26 for the classification of real property, under the provisions of §§ 10-10-1 and 10-10-2, to prescribe uniform blanks and records to be used in connection therewith and to establish and prescribe the various different classes upon which such classification shall be based.","path":["TITLE 10. TAXATION","CHAPTER 10-10. CLASSIFICATION AND VALUATION OF REAL ESTATE"],"source_url":"https://sdlegislature.gov/Statutes/10-10-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d1ae4ed076e4287f21d0ce163e8ae38bfe2b500820f05602c9d491a8c23cbf2d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-10-5","next":"us-sd/sdcl-10-10-7"},"notice":"GroundRules: Original legal text. Not legal advice."}