{"data":{"id":"us-sd/sdcl-10-5-1","jurisdiction":"us-sd","citation":"SDCL § 10-5-1","heading":"Real estate assessed where situated.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-5. SITUS OF PROPERTY FOR TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-5-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1652a90a035fd2baa2f5832f7232942bf44be1d5e85e8a7cc29a2eaa8f7f4f44","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-47","next":"us-sd/sdcl-10-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}