Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33 - TAXATION OF TELEPHONE COMPANIES
Section 10-33-29 - Local taxation of nonoperating property permitted

S.D. Codified Laws § 10-33-29

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Current through the 2024 Legislative Session
Section 10-33-29 - Local taxation of nonoperating property permitted

All property of such telephone company, both real and personal, not actually and necessarily used in the operation and maintenance of its lines in this state shall be considered "nonoperating property," and nothing in this chapter shall be so construed as to prevent local assessment and taxation of such "nonoperating property."

SDCL 10-33-29

SDC 1939, § 57.1801 as added by SL 1941, ch 341; SL 1965, ch 287, § 1.