{"data":{"id":"us-sd/sdcl-10-13-45","jurisdiction":"us-sd","citation":"SDCL § 10-13-45","heading":"Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions.","body":"Any contractor that has constructed or is constructing a single-family dwelling, as defined in § 10-13-39, for the purpose of selling the dwelling to be occupied as a single-family dwelling may apply to have the property specifically classified for the purpose of taxation pursuant to §§ 10-13-39 to 10-13-40.3, inclusive, as an owner-occupied single-family dwelling.\nA contractor may only have a maximum of four dwellings classified as owner-occupied single-family dwellings. If any portion of the space is or has been occupied, only the portion of the dwelling not currently or previously occupied shall be classified as an owner-occupied single-family dwelling. The contractor shall comply with the application provisions imposed on the owner-occupant pursuant to §§ 10-13-39 to 10-13-40.3, inclusive. No dwelling, pursuant to this section, may be classified as an owner-occupied single-family dwelling for more than two consecutive years.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-45","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3c93705904ca82dd6a09b14a5e2215e2912031d08246f9bebdea165e1072d2e2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-44","next":"us-sd/sdcl-10-13-46"},"notice":"GroundRules: Original legal text. Not legal advice."}