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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-37-10

County commissioners' allocation of assessed valuation to taxing districts--Notice to company

Official textsdlegislature.gov

It shall be the duty of the county auditor, after receiving said statement from the Department of Revenue setting forth the valuation as finally equalized of any pipeline company owning and operating a pipeline in his respective county, to turn such statement over to the board of county commissioners, who at its first meeting after receiving such statement, shall make and enter in the proper record an order stating and declaring the length of such pipeline or lines of each pipeline company running through or extending into each township or lesser taxing district of such county, together with the valuation as certified by the Department of Revenue, which shall constitute the assessed valuation of said property for taxing purposes; and the taxes on said property when collected by the county treasurer, shall be disposed of as other taxes. The county auditor of such county shall within three days after the making of such order transmit a copy of the same to the secretary or accounting officer of such company.

Last amended: Source: SL 1947, ch 413 , § 10; SDC Supp 1960, § 57.19A10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (16 sections)
  1. 10-37-1 · Common carriers subject to tax
  2. 10-37-2 · Pipeline company defined
  3. 10-37-3 · Annual statement required of pipeline companies--Date of…
  4. 10-37-4 · Statement required annually as to real estate owned or used
  5. 10-37-5 · Additional information required by secretary
  6. 10-37-6 · Accounting rules prescribed by department
  7. 10-37-7 · Information used by department on failure of company to file…
  8. 10-37-8 · Property subject to assessment--Earnings and other evidence…
  9. 10-37-9 · Determination and transmittal to county auditors of property…
  10. 10-37-10 · County commissioners' allocation of assessed valuation to…
  11. 10-37-11 · Map of lines filed with county auditor--Use in allocating…
  12. 10-37-12 · Assessment of private pipelines--Annual statement by owner
  13. 10-37-13 · Determination and transmittal to county auditors of private…
  14. 10-37-14 · Local assessment of oil company property other than pipelines
  15. 10-37-15 · Collection of delinquent taxes--Action in circuit court
  16. 10-37-16 · Exemption of gas companies otherwise taxed
Full table of contents →