There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 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 Repealed.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- §10-5-6 Repealed.
- §10-5-7 Repealed.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 Repealed.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 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.
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