South Dakota Statutes
§ 10-36A-1 — Property exempt from ad valorem tax.
South Dakota § 10-36A-1
This text of South Dakota § 10-36A-1 (Property exempt from ad valorem tax.) 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 § 10-36A-1 (2026).
Text
All real and personal property, including but not limited to works, machinery, pipelines, and fixtures, belonging to any nonprofit corporation or association engaged in the treatment, distribution, and sale of water to a rural area or a municipality, where such property is used exclusively for conveying water to its customers is exempt from ad valorem taxation.
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Related
In Re the South Lincoln Rural Water System Application for Permit No. 4300-3
295 N.W.2d 743 (South Dakota Supreme Court, 1980)
Legislative History
SL 1970, ch 67, § 1; SL 1982, ch 98.
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 § 10-36A-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-36A-1.