South Dakota Statutes
§ 10-37-14 — Local assessment of oil company property other than pipelines.
All other property of oil companies or carbon dioxide capture companies described in § 10-37-12 , other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxation by the director of equalization in the taxing district in which the same is located.
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South Dakota § 10-37-14 (Local assessment of oil company property other than pipelines.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; SL 2022, ch 32, § 3.
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.