South Dakota Statutes
§ 10-5-5 — Merchants' and manufacturers' property assessed at place of business.
South Dakota § 10-5-5
This text of South Dakota § 10-5-5 (Merchants' and manufacturers' property assessed at place of business.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-5-5 (2026).
Text
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.
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Legislative History
SL 1901, ch 55, § 1; RPolC 1903, § 2059; RC 1919, § 6673; SDC 1939, § 57.0323; SL 1992, ch 60, § 2.
Nearby Sections
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-5-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-5-5.