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- Title 10. Taxation
- Chapter 37. Taxation of Pipeline Companies
SDCL 10-37-9 Determination and Transmittal to County Auditors of Property Valuations Within Taxing Districts-Taxation As Other Property
Library | South Dakota Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session |
Year | 2023 |
Citation | SDCL 10-37-9 |
The Department of Revenue shall on the fifth day of July of each year determine the true and actual value of pipeline property located in each taxing district of the state, and in fixing said value shall take into consideration the structures, equipment, pumping stations, etc., located in said taxing district, and shall transmit to the county auditor of each such county through and into which any pipeline may extend, a statement showing the assessed value of said property in each of the taxing districts of said county. The said proper...
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