S.D. Codified Laws § 10-33A-19
Current with legislation signed by the governor on or before 3/6/2024
Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state.
SDCL 10-33A-19