South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-5-5: Merchants' and manufacturers' property assessed at place of business.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-5. SITUS OF PROPERTY FOR TAXATION

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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