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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 36 - Taxation Of Rural Electric Companies
§ 10-36-2 Types of property subject to taxation.
Universal Citation: SD Codified L § 10-36-2 (2017)
10-36-2. Types of property subject to taxation. The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto.
Source: SL 1941, ch 363, § 6; SDC Supp 1960, § 57.19B06; SL 1981, ch 94, § 2.
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