Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 5 - SITUS OF PROPERTY FOR TAXATION
Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business

S.D. Codified Laws § 10-5-5

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Current through the 2024 Legislative Session
Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business

Merchants' and manufacturers' property pertaining to the business carried on shall be assessed in the county, municipality, or district where the business is carried on and the property located for such purpose.

SDCL 10-5-5

SL 1901, ch 55, § 1; RPolC 1903, § 2059; RC 1919, § 6673; SDC 1939, § 57.0323; SL 1992, ch 60, § 2.