{"data":{"id":"us-sd/sdcl-10-5-5","jurisdiction":"us-sd","citation":"SDCL § 10-5-5","heading":"Merchants' and manufacturers' property assessed at place of business.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-5. SITUS OF PROPERTY FOR TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-5-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e8c2ab067587752b337dadfdae28cbd1d03e6b538e28d60ffe2d1793cbe8a07e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-5-3","next":"us-sd/sdcl-10-5-6"},"notice":"GroundRules: Original legal text. Not legal advice."}