S.D. Codified Laws § 10-36-2

Current through the 2024 Legislative Session

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

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.

SDCL 10-36-2

SL 1941, ch 363, § 6; SDC Supp 1960, § 57.19B06; SL 1981, ch 94, § 2.