S.D. Codified Laws § 10-37-14

Current through the 2024 Legislative Session

Section 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.

SDCL 10-37-14

SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; SL 2022, ch 32, § 3.

Amended by S.L. 2022, ch. 32,s. 3, eff. 7/1/2022.