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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33 - Taxation Of Telephone Companies
§ 10-33-29 Local taxation of nonoperating property permitted.
Universal Citation: SD Codified L § 10-33-29 (2017)
10-33-29. Local taxation of nonoperating property permitted. All property of such telephone company, both real and personal, not actually and necessarily used in the operation and maintenance of its lines in this state shall be considered "nonoperating property," and nothing in this chapter shall be so construed as to prevent local assessment and taxation of such "nonoperating property."
Source: SDC 1939, § 57.1801 as added by SL 1941, ch 341; SL 1965, ch 287, § 1.
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