Situs Of Property For Taxation

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Situs Of Property For Taxation

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Section
10-5-1

Real estate assessed where situated.

Section
10-5-2

Road, bridge, or railroad property assessed within county.

Sections
10-5-3 - to 10-5-4

1. Repealed.

Section
10-5-5

Merchants' and manufacturers' property assessed at place of business.

Section
10-5-6

Repealed.

Section
10-5-7

Repealed.

Sections
10-5-8 - to 10-5-14

Repealed.

Section
10-5-15

Appeal from county commissioners on decision as to place of assessment.

Section
10-5-16

Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.

Section
10-5-17

Time of appeal from secretary--Transcript--Hearing de novo and judgment.

Section
10-5-18

Improvements on leased sites owned by municipality subject to levy by municipality.