Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated. Source: SDC 1939, § 57.0323; SL 1989, ch 82 , § 41.
Real estate assessed where situated
SDCL § 10-5-1 — under SITUS OF PROPERTY FOR TAXATION.
SDCL § 10-5-1