South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-36A-1
Property exempt from ad valorem tax
Official textsdlegislature.gov
All real and personal property, including but not limited to works, machinery, pipelines, and fixtures, belonging to any nonprofit corporation or association engaged in the treatment, distribution, and sale of water to a rural area or a municipality, where such property is used exclusively for conveying water to its customers is exempt from ad valorem taxation.
Source: view the official text
In this chapter (15 sections)
- 10-36-1 · Companies subject to tax--Classification of personal property…
- 10-36-2 · Types of property subject to taxation
- 10-36-3 · Definition of terms
- 10-36-4 · Map of lines in county filed with county auditor
- 10-36-5 · Annual report of electric energy subject to taxation…
- 10-36-6 · Tax levied on electric energy delivered--Credit
- 10-36-7 · Determination and certification to county auditors of tax…
- 10-36-8 · Time of payment of tax
- 10-36-9 · Penalty for delinquent payment--Collection by distress and…
- 10-36-10 · Distribution of tax proceeds to school districts
- 10-36-11 · Tax in lieu of other tax on operating property--Sales and…
- 10-36-12 · Municipal utilities exempt
- 10-36A-1 · Property exempt from ad valorem tax
- 10-36A-2 · Maps of water lines filed with county auditors
- 10-36A-3 · 10-36A-3 to 10-36A-8. Repealed by SL 1983, ch 91, § 1