Section 10-10-6 - Rules for classification of real property.
10-10-6. Rules for classification of real property. The secretary of revenue and regulation 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.
Source: SDC 1939, § 57.0413; SL 1987, ch 82, § 5; SL 2003, ch 272, § 82.