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South Dakota Codified Laws
Title 10
Chapter 10-5
S.D. Codified Laws ch. 10-5
Situs of Property for Taxation
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10-5-1
Real estate assessed where situated.
10-5-2
Road, bridge, or railroad property assessed within county.
10-5-3
10-5-3 to 10-5-4.1. Repealed by SL 1992, ch 80, §§ 18 to 20.
10-5-5
Merchants' and manufacturers' property assessed at place of business.
10-5-6
Repealed
Repealed
10-5-7
Repealed
Repealed
10-5-8
10-5-8 to 10-5-14. Repealed by SL 1992, ch 80, §§ 22 to 28.
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.