South Dakota Statutes
§ 10-5-1 — Real estate assessed where situated.
South Dakota § 10-5-1
This text of South Dakota § 10-5-1 (Real estate assessed where situated.) 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 § 10-5-1 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-5-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-5-1.