South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-5-5
Merchants' and manufacturers' property assessed at place of business
Official textsdlegislature.gov
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: view the official text
In this chapter (11 sections)
- 10-5-1 · Real estate assessed where situated
- 10-5-2 · Road, bridge, or railroad property assessed within county
- 10-5-3 · 10-5-3 to 10-5-4.1. Repealed by SL 1992, ch 80, §§ 18 to 20
- 10-5-5 · Merchants' and manufacturers' property assessed at place of…
- 10-5-6 · 10-5-6. Repealed by SL 1992, ch 80, § 21
- 10-5-7 · 10-5-7. Repealed by SL 1978, ch 72, § 10
- 10-5-8 · 10-5-8 to 10-5-14. Repealed by SL 1992, ch 80, §§ 22 to 28
- 10-5-15 · Appeal from county commissioners on decision as to place of…
- 10-5-16 · Appeal from secretary of revenue on decision as to place of…
- 10-5-17 · Time of appeal from secretary--Transcript--Hearing de novo…
- 10-5-18 · Improvements on leased sites owned by municipality subject to…