South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-36-4 — Map of lines in county filed with county auditor
Each company as defined in § 10-36-1 , shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in the county and in each governmental subdivision thereof.
Source: official text