South Dakota Statutes
§ 10-35-14 — Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
South Dakota § 10-35-14
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-35TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
This text of South Dakota § 10-35-14 (Map of lines filed with county auditor--Use in allocating valuation to taxing districts.) 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 § 10-35-14 (2026).
Text
Every light and power, heating, water, natural or artificial gas company shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly 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 § 10-35-13 .
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Legislative History
SL 1929, ch 247, § 7; SDC 1939, § 57.1907.
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 § 10-35-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-35-14.