South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: SDC 1939, § 57.0323; SL 1989, ch 82 , § 41.

Source: official text