ˈsī]d.əs, ˈsē] noun
( -es )
Etymology: Latin, place, site — more at site
1. : the place where something exists or originates
situs of a bodily function
situs of an inflammation
situs and quantity of the local water supplies — P.A.Rollins
Palestine as … the situs of their Semitic ancestry — B.A.Javits
2. : the place to which an intangible right or property is deemed to belong for purposes of taxation or legal jurisdiction
situs of a corporation
a taxpayer's situs of income