Real estate assessed where situated.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Situs Of Property For Taxation
  5. Real estate assessed where situated.

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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.

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


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