10-6-108. Statement of real property required of taxpayers.The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day. Source: SL 1955, ch 422, §24; SL 1957, ch 477, §13; SDC Supp 1960, §57.03A13; SL 1992, ch 80, §35; SDCL §10-6-8; SL 2021, ch 44, §§5, 44.
South Dakota Legal Code