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.
S.D. Codified Laws § 10-6-108
Statement of real property required of taxpayers
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.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.