S.D. Codified Laws § 10-5-1

Current through the 2024 Legislative Session

Section 10-5-1 - Real estate assessed where situated

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.

SDCL 10-5-1

SDC 1939, § 57.0323; SL 1989, ch 82, § 41.