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.
S.D. Codified Laws § 10-5-1
Real estate assessed where situated
Applied in 1 court decision — leading case WEST TWO RIVERS RANCH v. Pennington County (2002)
Most recently applied in WEST TWO RIVERS RANCH v. Pennington County (August 2002)
Source: SDC 1939, § 57.0323; SL 1989, ch 82, § 41.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.