South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-3-25: Assessment of property of absent or unknown owner.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-3. COUNTY DIRECTORS OF EQUALIZATION

The director of equalization shall assess property in the name of an absent owner if the name is known to the director. If the name is unknown to the director, the director shall add the property to unknown owners.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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