South Dakota Statutes

§ 10-37-11 — Map of lines filed with county auditor--Use in allocating valuation to taxing districts.

South Dakota § 10-37-11
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36ATAXATION OF PIPELINE COMPANIES

This text of South Dakota § 10-37-11 (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 § 10-37-11 (2026).

Text

Every pipeline company shall keep on file in the office of the Department of Revenue and the county auditor of each county through or into which its line or lines run, a map or blueprint showing clearly 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 § 10-37-10 .

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

SL 1947, ch 413, § 11; SDC Supp 1960, § 57.19A11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-37-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-37-11.