S.D. Codified Laws ch. 10-37 – Taxation of Pipeline Companies | Midpage

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South Dakota Codified Laws

Chapter 10-37

S.D. Codified Laws ch. 10-37

Taxation of Pipeline Companies

10-37-1Common carriers subject to tax.10-37-2Pipeline company defined.10-37-2.1Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.10-37-3Annual statement required of pipeline companies--Date of filing--Contents.10-37-4Statement required annually as to real estate owned or used.10-37-5Additional information required by secretary.10-37-6Accounting rules prescribed by department.10-37-7Information used by department on failure of company to file valid report--Penalty addition to valuation.10-37-8Property subject to assessment--Earnings and other evidence considered.10-37-9Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.10-37-9.1Determining fair market value of pipeline company property.10-37-10County commissioners' allocation of assessed valuation to taxing districts--Notice to company.10-37-11Map of lines filed with county auditor--Use in allocating valuation to taxing districts.10-37-12Assessment of private pipelines--Annual statement by owner.10-37-13Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.10-37-14Local assessment of oil company property other than pipelines.10-37-15Collection of delinquent taxes--Action in circuit court.10-37-16Exemption of gas companies otherwise taxed.