South Dakota Statutes

§ 10-6-108 — Statement of real property required of taxpayers.

South Dakota·Title 10 TAXATION·Ch. 10-5 ANNUAL ASSESSMENT OF PROPERTY
The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day.

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Legislative History

SL 1955, ch 422, § 24; SL 1957, ch 477, § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80, § 35; SDCL § 10-6-8; SL 2021, ch 44, §§ 5, 44.

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