South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-36A-2 — Maps of water lines filed with county auditors
Each nonprofit corporation or association as provided in § 10-36A-1 , shall keep on file with the county auditor of each county through or into which its water line or lines run, a map or blueprints showing correctly the location of its water line or lines in such county and in each governmental subdivision thereof.
Source: official text