{"data":{"id":"us-sd/sdcl-10-5-18","jurisdiction":"us-sd","citation":"SDCL § 10-5-18","heading":"Improvements on leased sites owned by municipality subject to levy by municipality.","body":"Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1.","path":["TITLE 10. TAXATION","CHAPTER 10-5. SITUS OF PROPERTY FOR TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-5-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"af7f2592213dfb1e72a27b7798949c6de22c4319d5feac9e3251976a50aaaed0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-5-17","next":"us-sd/sdcl-10-6-1"},"notice":"GroundRules: Original legal text. Not legal advice."}