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Code · South Dakota · Title 10 · Chapter 10-5

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

32 words·~1 min read·/sd/title-10/chapter-10-5/10-5-5

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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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