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 Repealed by SL 1992, ch 80, §§ 18 to 20.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 Repealed by SL 1992, ch 80, § 21.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 Repealed by SL 1978, ch 72, § 10.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 Repealed by SL 1992, ch 80, §§ 22 to 28.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