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Code · South Dakota · Title 10 · Chapter 10-36

10-36-2. Types of property subject to taxation.

51 words·~1 min read·/sd/title-10/chapter-10-36/10-36-2

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The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto.
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