South Dakota Codified Laws
Title 10 - Taxation
Chapter 05 - Situs Of Property For Taxation

Section 10-5-1 - Real estate assessed where situated. - 10-5-1. Real estate assessed where situated. Real estate, unless otherwise...

Section 10-5-2 - Road, bridge, or railroad property assessed within county. - 10-5-2. Road, bridge, or railroad property assessed within county. The...

Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business. - 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. - 10-5-15. Appeal from county commissioners on decision as to place...

Section 10-5-16 - Appeal from secretary of revenue on decision as to place of taxation--Appeal bond. - 10-5-16. Appeal from secretary of revenue on decision as to...

Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment. - 10-5-17. Time of appeal from secretary--Transcript--Hearing de novo and judgment....

Section 10-5-18 - Improvements on leased sites owned by municipality subject to levy by municipality. - 10-5-18. Improvements on leased sites owned by municipality subject to...