South Dakota Statutes
§ 10-4-3 — Assessment and description of land acquired by reliction.
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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South Dakota § 10-4-3 (Assessment and description of land acquired by reliction.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1903, ch 173, § 5; RC 1919, § 6706; SDC 1939, § 57.0312.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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
Standard real estate appraisal manual.