§ 10-6-108

S.D. Codified Laws § 10-6-108 (2026)

Statement of real property required of taxpayers.

SL 1955, ch 422 , § 24; SL 1957, ch 477 , § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80 , § 35; SDCL § 10-6-8; SL 2021, ch 44 , §§ 5, 44.

The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day.

Source: SL 1955, ch 422 , § 24; SL 1957, ch 477 , § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80 , § 35; SDCL § 10-6-8; SL 2021, ch 44 , §§ 5, 44.