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

SDCL § 10-3-26: Valuation 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 make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person.

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

Browse this collection