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The Collaborative International Dictionary
Situs

Situs \Si"tus\, n. [L., situation.] (Bot.) The method in which the parts of a plant are arranged; also, the position of the parts.
--Henslow.

Douglas Harper's Etymology Dictionary
situs

Latin, "situation, position" (see site). In technical uses in English, "proper or original position and location of something" (as in in situ).

Wiktionary
situs

n. 1 The position, especially the usual, normal position, of a body part or part of a plant. 2 The method in which the parts of a plant are arranged. 3 (context legal English) The location of a property as used for taxation or other legal purposes.

WordNet
Wikipedia
Situs (law)

In law, the situs (pronounced "sī'təs") ( Latin for position or site) of property is where the property is treated as being located for legal purposes. This may be important when determining which laws apply to the property, since the situs of an object determines the lex situs, that is, the law applicable in the jurisdiction where the object is located, which may differ from the lex fori, the law applicable in the jurisdiction where a legal action is brought. For example, real estate in England is subject to English law, real estate in Scotland is subject to Scottish law, and real estate in France is subject to French law.

It can be essential to determine the situs of an object, and the lex situs, because there are substantial differences between the laws in different jurisdictions governing, for example: whether property has been transferred effectively; what taxes apply (such as inheritance tax, estate tax, wealth tax, income tax and capital gains tax); and whether rules of intestacy or forced heirship apply.

The rules for determining situs vary between jurisdictions and can depend on the context. The English common law rules, which apply in most common law jurisdictions, are in outline as follows:

  • the situs of real estate (land) is where it is located.
  • the situs of a chattel (tangible moveable item) is where it is currently located.
  • the situs of a bearer instrument is where the document is located, but the situs of a registered instrument is where the register is held.
  • the situs of debts is where the debtor resides, since that is generally where legal action can be taken to enforce the debt.
  • the situs of intangible property, including intellectual property and goodwill, is where the property is registered, or, if not registered, where the rights to the property can be enforced.
  • the situs of a ship within territorial waters is where it is located, but the situs of a ship in international waters is its port of registry.

Usage examples of "situs".

But all the signs point to a fetishistic serial killer, someone targeting people with situs inversus for some ritual or psychological reason.

Hic prope Chaucerum situs est Spenserius, illi Proximus ingenio proximus ut tumulo.

States to tax and to reject as inadequate jurisdictional claims of the latter founded upon such bases as control, benefit, and protection or situs.

Court has in fact relied to sustain taxation exclusively by the situs State, logically would seem to permit taxation by the domiciliary State as well as by the nondomiciliary State in which the tangibles are situate, especially when the former levies the tax on the owner in terms of the value of the tangibles.

Ex ea cum tela tormentis iacerentur ad fontis aditum, nec sine periculo possent aquari oppidani, non tantum pecora atque iumenta, sed etiam magna hostium multitudo siti consumebatur.

Cum pertinaciter resisterent oppidani, magna etiam parte amissa siti suorum in sententia permanerent, ad postremum cuniculis venae fontis intercisae sunt atque aversac.