South Dakota § 10-13-45 - Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions.
Full text of South Dakota South Dakota Codified Laws § 10-13-45 — Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions., with citation guidance and answers to common questions.
§ 10-13-45. Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions.
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.
A 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.
Source: SL 2009, ch 44, § 1; SL 2026, ch 46, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-13-45
What does South Dakota Codified Laws § 10-13-45 cover?
Section 10-13-45 ("Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-13-45?
A common citation format is "South Dakota Codified Laws § 10-13-45" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-13-45 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.