There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 05. Situs Of Property For Taxation
§10-5-5 Merchants' and manufacturers' property assessed at place of business.
SD Codified L § 10-5-5 (through 2011) What's This?
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.
Source: SL 1901, ch 55, § 1; RPolC 1903, § 2059; RC 1919, § 6673; SDC 1939, § 57.0323; SL 1992, ch 60, § 2.
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