South Dakota Statutes
§ 10-33A-19 — Certain property of telecommunications company exempt from property taxes.
South Dakota § 10-33A-19
This text of South Dakota § 10-33A-19 (Certain property of telecommunications company exempt from property taxes.) 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 § 10-33A-19 (2026).
Text
Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state.
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Legislative History
SL 2003, ch 58, § 19.
Nearby Sections
15
§ 10-1-1.1
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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 § 10-33A-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33A-19.