South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:04:01:13 — Real estate abstract classes
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.
Source: official text