{"data":{"id":"us-sd/sdcl-10-6-108","jurisdiction":"us-sd","citation":"SDCL § 10-6-108","heading":"Statement of real property required of taxpayers.","body":"The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-108","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"66de73a945f05df7d90c5de68d45e76b9c22317f716f266cd68a66aab3de3454","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-107","next":"us-sd/sdcl-10-6-109"},"notice":"GroundRules: Original legal text. Not legal advice."}