Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 05 - Situs Of Property For Taxation > Section 10-5-1 - Real estate assessed where situated.

Section 10-5-1 - Real estate assessed where situated.

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.