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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 05 - Situs Of Property For Taxation
Chapter 05 - Situs Of Property For Taxation
§ 10-5-1 Real estate assessed where situated.
§ 10-5-2 Road, bridge, or railroad property assessed within county.
§ 10-5-3 to 10-5-4.1. Repealed.
§ 10-5-5 Merchants' and manufacturers' property assessed at place of business.
§ 10-5-6 Repealed.
§ 10-5-7 Repealed.
§ 10-5-8 to 10-5-14. Repealed.
§ 10-5-15 Appeal from county commissioners on decision as to place of assessment.
§ 10-5-16 Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
§ 10-5-17 Time of appeal from secretary--Transcript--Hearing de novo and judgment.
§ 10-5-18 Improvements on leased sites owned by municipality subject to levy by municipality.