Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:04 - Assessor's handbook
Chapter 64:04:01 - General provisions
Section 64:04:01:13 - Real estate abstract classes

S.D. Admin. R. 64:04:01:13

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Current through Register Vol. 51, page 71, January 6, 2025
Section 64:04:01:13 - Real estate abstract classes

Records pertaining to a property must contain the abstract class for that type of property. The following are the abstract classes for types of real estate established by the department:

AG-A Land classified as agricultural without corporate limits;

AG-SL Land classified as agricultural without corporate limits being leased from the Commissioner of School and Public Lands;

AG-A1 Improvements and structures on land classified as agricultural without corporate limits, less dwellings and automobile garages;

NA-A1 Dwellings and automobile garages on land classified as agricultural without corporate limits;

NA-AM1 Manufactured home classified as real estate after June 30, 1999, on land classified as agricultural without corporate limits;

AG-AC Land classified as agricultural without corporate limits, under commercial use;

NA-AC2 Improvements and structures on land classified as agricultural without corporate limits, under commercial use;

AG-C Platted lots and acreages without corporate limits classified as agricultural;

AG-C1 Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, less dwellings and automobile garages;

AG-CC Platted lots and acreages classified as agricultural without corporate limits improved or unimproved, under commercial use;

AG-CC2 Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, under commercial use;

NA-C Platted lots and acreages without corporate limits;

NA-C1 Improvements and structures on platted lots and acreages without corporate limits;

NA-CM1 Manufactured home classified as real estate after June 30, 1999, on platted lots and acreages without corporate limits;

NA-CC Platted lots and acreages without corporate limits improved or unimproved, under commercial use;

NA-CC2 Improvements and structures on platted lots and acreages without corporate limits, under commercial use;

AG-D City or town lots and acreages classified as agricultural;

AG-D1 Agricultural improvements and structures less dwellings and automobile garages on city or town lots and acreages classified as agricultural;

AG-DC City and town lots and acreages improved or unimproved classified as agricultural for commercial use;

AG-DC2 Improvements and structures classified as agricultural on city or town lots and acreages, under commercial use;

NA-D Lots and acreages in city or town;

NA-D1 Improvements and structures on city or town lots and acreages;

NA-DM1 Manufactured home classified as real estate after June 30, 1999, on city or town lots and acreages;

NA-DC City or town lots and acreages improved or unimproved, under commercial use;

NA-DC2 Improvements and structures on city or town lots and acreages, under commercial use.

S.D. Admin. R. 64:04:01:13

2 SDR 40, effective 12/8/1975; transferred from; 47 SDR 071, effective 12/10/2020

General Authority: SDCL 10-10-6.

Law Implemented: SDCL 10-1-15, 10-10-6, 13-13-73.1.