South Dakota Codified Laws > Title 10 > Chapter 5 – Situs of Property for Taxation


§ 10-5-1	Real estate assessed where situated
§ 10-5-2	Road, bridge, or railroad property assessed within county
§ 10-5-5	Merchants’ and manufacturers’ property assessed at place of business
§ 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

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2