Chapter

SITUS OF PROPERTY FOR TAXATION

S.D. Codified Laws § 10-5-1— Real estate assessed where situated
S.D. Codified Laws § 10-5-2— Road, bridge, or railroad property assessed within county
S.D. Codified Laws § 10-5-3— 10-5-3 to 10-5-4.1. Repealed by SL 1992, ch 80, §§ 18 to 20
S.D. Codified Laws § 10-5-5— Merchants' and manufacturers' property assessed at place of business
S.D. Codified Laws § 10-5-6— 10-5-6. Repealed by SL 1992, ch 80, § 21
S.D. Codified Laws § 10-5-7— 10-5-7. Repealed by SL 1978, ch 72, § 10
S.D. Codified Laws § 10-5-8— 10-5-8 to 10-5-14. Repealed by SL 1992, ch 80, §§ 22 to 28
S.D. Codified Laws § 10-5-15— Appeal from county commissioners on decision as to place of assessment
S.D. Codified Laws § 10-5-16— Appeal from secretary of revenue on decision as to place of taxation--Appeal bond
S.D. Codified Laws § 10-5-17— Time of appeal from secretary--Transcript--Hearing de novo and judgment
S.D. Codified Laws § 10-5-18— Improvements on leased sites owned by municipality subject to levy by municipality