South Dakota 05 — Situs Of Property For Taxation
- 10-5-1 — Real estate assessed where situated.
- 10-5-2 — Road, bridge, or railroad property assessed within county.
- 10-5-3 — to 10-5-4.1. Repealed.
- 10-5-5 — Merchants' and manufacturers' property assessed at place of business.
- 10-5-6 — Repealed.
- 10-5-7 — Repealed.
- 10-5-8 — to 10-5-14. Repealed.
- 10-5-15 — Appeal from county commissioners on decision as to place of assessment.
- 10-5-16 — Appeal from secretary of revenue and regulation on decision as to place of taxation--Appeal bond.
- 10-5-17 — Time of appeal from secretary--Transcript--Hearing de novo and judgment.
- 10-5-18 — Improvements on leased sites owned by municipality subject to levy by municipality.