South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-3-25 — Assessment of property of absent or unknown owner

The director of equalization shall assess property in the name of an absent owner if the name is known to the director. If the name is unknown to the director, the director shall add the property to unknown owners.

Last amended: Source: SL 1957, ch 477 , § 7 (12); SDC Supp 1960, § 57.03A07 (12); SL 2008, ch 37 , § 34.

Source: official text