In legislation, the situs (Latin for 'position'; pronounced /ˈsaɪtəs/ in English) of residence is where by the assets is taken care of as being Positioned for authorized needs. This can be important when analyzing which rules apply for the property, For the reason that situs of an object establishes the lex situs, that is certainly, the legislation relevant within the jurisdiction where by the thing is located, which can vary from the lex fori, the regulation applicable inside the jurisdiction exactly where a authorized motion is introduced.

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Situs affects house taxes due to the fact tax prices and laws will vary by area. The property’s situs establishes which local federal government has the authority to tax it.