South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-35-4
Information given in annual report on property within municipalities
With reference to property within the corporate limits of municipalities, the statement required by § 10-35-3 shall show the following items:
# (1)
A legal description of all real estate owned, leased, or otherwise held for the exclusive use or accommodation of such light or power, heating, water, natural or artificial gas company in the conduct of its business and value thereof;
# (2)
A statement of the value of all equipment and other personal property not a part of real estate which shall be itemized so far as practicable, giving the cost of same, together with the present or depreciated value, all of which information shall be given by listing such municipalities in alphabetical order.
Source: view the official text
In this chapter (22 sections)
- 10-35-1 · Companies subject to tax
- 10-35-2 · Operating property assessed by department
- 10-35-3 · Annual report required of companies--Date of filing
- 10-35-4 · Information given in annual report on property within…
- 10-35-5 · Information given in annual report on property outside…
- 10-35-6 · Capitalization and financial data given in annual report
- 10-35-7 · Additional information given in annual report
- 10-35-8 · Addition to assessable value for failure to file annual report
- 10-35-9 · Date of annual assessment of property--Information…
- 10-35-10 · Valuation of power and pipelines--Application of property…
- 10-35-11 · Notice of assessment to company--Hearing
- 10-35-12 · Equalization and notice of assessments--Certification to…
- 10-35-13 · County commissioners' allocation of assessed valuations to…
- 10-35-14 · Map of lines filed with county auditor--Use in allocating…
- 10-35-15 · Collection of delinquent taxes
- 10-35-16 · Definition of terms
- 10-35-17 · Alternative annual tax on wind farm property and solar…
- 10-35-18 · Annual tax based on nameplate capacity of wind farm or solar…
- 10-35-19 · Annual tax on electricity produced by wind farm producing…
- 10-35-20 · Renewable facility tax fund
- 10-35-21 · Distributions from renewable facility tax fund
- 10-35-22 · 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015