South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-37-11
Map of lines filed with county auditor--Use in allocating valuation to taxing districts
Official textsdlegislature.gov
Every pipeline company shall keep on file in the office of the Department of Revenue and the county auditor of each county through or into which its line or lines run, a map or blueprint showing clearly the location of its line or lines in such county and giving the length of the same in each governmental subdivision thereof, and the same shall be used by the county commissioners in determining the length of line and valuation in each township or lesser taxing district, as provided for in § 10-37-10 .
Source: view the official text
In this chapter (16 sections)
- 10-37-1 · Common carriers subject to tax
- 10-37-2 · Pipeline company defined
- 10-37-3 · Annual statement required of pipeline companies--Date of…
- 10-37-4 · Statement required annually as to real estate owned or used
- 10-37-5 · Additional information required by secretary
- 10-37-6 · Accounting rules prescribed by department
- 10-37-7 · Information used by department on failure of company to file…
- 10-37-8 · Property subject to assessment--Earnings and other evidence…
- 10-37-9 · Determination and transmittal to county auditors of property…
- 10-37-10 · County commissioners' allocation of assessed valuation to…
- 10-37-11 · Map of lines filed with county auditor--Use in allocating…
- 10-37-12 · Assessment of private pipelines--Annual statement by owner
- 10-37-13 · Determination and transmittal to county auditors of private…
- 10-37-14 · Local assessment of oil company property other than pipelines
- 10-37-15 · Collection of delinquent taxes--Action in circuit court
- 10-37-16 · Exemption of gas companies otherwise taxed