South Dakota Statutes
§ 10-33-17 — Rates of taxation applied to telephone property.
South Dakota § 10-33-17
This text of South Dakota § 10-33-17 (Rates of taxation applied to telephone property.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-33-17 (2026).
Text
All telephone property so assessed by the Department of Revenue shall be taxed in the following manner:
(1)Property within corporate limits shall be subject to all taxes that other property within the same corporate limits is subject to for the current year;
(2)Property without corporate limits shall be subject to a rate of taxation which shall be equal to the average rate of taxation borne by other property outside the corporate limits for the current year, which rate shall be the average rate of all state, county, school, municipal, road, bridge, and other local taxes on other property, which tax so levied and extended shall be in lieu of all other taxes.
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Legislative History
SDC 1939, § 57.1805; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-33-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33-17.