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SOUTH DAKOTA STATUTES AND CODES
Chapter 05 - Situs Of Property For Taxation
- Section 10-5-1 - Real estate assessed where situated.
- Section 10-5-2 - Road, bridge, or railroad property assessed within county.
- Sections 10-5-3 to 10-5-4.1 - Repealed
- Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business.
- Section 10-5-6 - Repealed.
- Section 10-5-7 - Repealed.
- Sections 10-5-8 to 10-5-14 - Repealed
- Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.
- Section 10-5-16 - Appeal from secretary of revenue and regulation on decision as to place of taxation--Appeal bond.
- Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment.
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