10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality.
Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to ยง10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1.
Source: SL 1982, ch 88.
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.