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.