{"data":{"id":"us-sd/sdcl-10-3-26","jurisdiction":"us-sd","citation":"SDCL § 10-3-26","heading":"Valuation of property of absent or unknown owner.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-3. COUNTY DIRECTORS OF EQUALIZATION"],"source_url":"https://sdlegislature.gov/Statutes/10-3-26","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3779aa6bae8959b1c88cc44918b9712c52c9bdd7c54b58f97559e4a7dea808d7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-3-25","next":"us-sd/sdcl-10-3-27"},"notice":"GroundRules: Original legal text. Not legal advice."}