South Dakota · Through 2026-08-31

SDCL § 10-5-1: Real estate assessed where situated.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-5. SITUS OF PROPERTY FOR TAXATION

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.

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

Browse this collection