South Dakota Statutes
§ 10-4-3 — Assessment and description of land acquired by reliction.
South Dakota § 10-4-3
This text of South Dakota § 10-4-3 (Assessment and description of land acquired by reliction.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-4-3 (2026).
Text
Lands acquired by reliction in meandered dry lake beds shall be assessed as platted by number of lots in the same manner as other real estate is assessed, and such lands shall be taxed in the same manner as other real estate, and the description of such relicted land by the number of the lot thereof without giving the metes and bounds shall be deemed a sufficient description in all assessments, and notices and taxation proceedings.
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Legislative History
SL 1903, ch 173, § 5; RC 1919, § 6706; SDC 1939, § 57.0312.
Nearby Sections
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-4-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-3.