South Dakota Statutes
§ 10-5-1 — Real estate assessed where situated.
Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated.
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South Dakota § 10-5-1 (Real estate assessed where situated.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
WEST TWO RIVERS RANCH v. Pennington County
2002 SD 107 (South Dakota Supreme Court, 2002)
Legislative History
SDC 1939, § 57.0323; SL 1989, ch 82, § 41.
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.