South Dakota Codified Laws 10-37-14. Local assessment of oil company property other than pipelines
Current as of: 2023 | Check for updates
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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.
Terms Used In South Dakota Codified Laws 10-37-14
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; SL 2022, ch 32, § 3.