{"data":{"id":"us-sd/sdcl-10-13-40.3","jurisdiction":"us-sd","citation":"SDCL § 10-13-40.3","heading":"Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-40.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"583a2067db60873691df6adba6c06ed4194054922735158d27c5a17c3ee81450","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-40.1","next":"us-sd/sdcl-10-13-40.4"},"notice":"GroundRules: Original legal text. Not legal advice."}