South Dakota Statutes

§ 10-3-26 — Valuation of property of absent or unknown owner.

South Dakota·Title 10 TAXATION·Ch. 10-2 COUNTY DIRECTORS OF EQUALIZATION
The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person.

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Legislative History

SL 1957, ch 477, § 7 (11); SDC Supp 1960, § 57.03A07 (11); SL 2008, ch 37, § 35.

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