South Dakota
Title 10 · Chapter 10-37
18 entries
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10-37-1. Common carriers subject to tax.
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10-37-2. Pipeline company defined.
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10-37-2.1. Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.
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10-37-3. Annual statement required of pipeline companies--Date of filing--Contents.
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10-37-4. Statement required annually as to real estate owned or used.
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10-37-5. Additional information required by secretary.
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10-37-6. Accounting rules prescribed by department.
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10-37-7. Information used by department on failure of company to file valid report--Penalty addition to valuation.
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10-37-8. Property subject to assessment--Earnings and other evidence considered.
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10-37-9. Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.
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10-37-9.1. Determining fair market value of pipeline company property.
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10-37-10. County commissioners' allocation of assessed valuation to taxing districts--Notice to company.
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10-37-11. Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
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10-37-12. Assessment of private pipelines--Annual statement by owner.
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10-37-13. Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.
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10-37-14. Local assessment of oil company property other than pipelines.
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10-37-15. Collection of delinquent taxes--Action in circuit court.
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10-37-16. Exemption of gas companies otherwise taxed.