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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33 - Taxation Of Telephone Companies
§ 10-33-5 Telephone lines listed in annual report--Description.
Universal Citation: SD Codified L § 10-33-5 (2017)
10-33-5. Telephone lines listed in annual report--Description. With reference to property without the limits of municipalities, exclusive of all exchanges or central office equipment, the statement required by § 10-33-4 shall show the following items:
(1) The counties of this state in which the company making the report owns or operates any line or lines, arranged in alphabetical order;
(2) The number of miles of pole lines, whether rural or toll or both and with a detailed description of the construction of such lines, and the cost of construction, together with the present or depreciated value of such line or lines in each county.
Source: SL 1915, ch 100, § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (1); SL 1992, ch 60, § 2.
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