10-5-1. Real estate assessed where situated.
Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated.
Source: SDC 1939, §57.0323; SL 1989, ch 82, §41.
Structure South Dakota Codified Laws
Chapter 05 - Situs Of Property For Taxation
Section 10-5-1 - Real estate assessed where situated.
Section 10-5-2 - Road, bridge, or railroad property assessed within county.
Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business.
Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.
Section 10-5-16 - Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment.