Section 10-3-26 - Valuation of property of absent or unknown owner.
10-3-26. Valuation of property of absent or unknown owner. The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person.
Source: SL 1957, ch 477, § 7 (11); SDC Supp 1960, § 57.03A07 (11); SL 2008, ch 37, § 35.