South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-3-26 — Valuation of property of absent or unknown owner

The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person.

Last amended: Source: SL 1957, ch 477 , § 7 (11); SDC Supp 1960, § 57.03A07 (11); SL 2008, ch 37 , § 35.

Source: official text