South Dakota Statutes
§ 10-33-29 — Local taxation of nonoperating property permitted.
South Dakota § 10-33-29
This text of South Dakota § 10-33-29 (Local taxation of nonoperating property permitted.) 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 § 10-33-29 (2026).
Text
All property of such telephone company, both real and personal, not actually and necessarily used in the operation and maintenance of its lines in this state shall be considered "nonoperating property," and nothing in this chapter shall be so construed as to prevent local assessment and taxation of such "nonoperating property."
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Legislative History
SDC 1939, § 57.1801 as added by SL 1941, ch 341; SL 1965, ch 287, § 1.
Nearby Sections
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§ 10-1-1.1
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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 § 10-33-29, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33-29.