South Dakota Statutes

§ 10-33-13 — Separate valuation of exchanges outside municipalities.

South Dakota·Title 10 TAXATION·Ch. 10-32 TAXATION OF TELEPHONE COMPANIES
A separate valuation shall be made for each exchange not located within corporate limits, but such valuation or valuations shall be subject to the levy provided in § 10-33-17 for property without corporate limits.

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Legislative History

SL 1915, ch 100, § 17; RC 1919, § 6625; SDC 1939, § 57.1804.

Nearby Sections

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