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South Dakota · Through 2026-08-31

SDCL § 10-35-5: Information given in annual report on property outside municipalities.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES

With reference to property without corporate limits, the statement required by § 10-35-3 shall give the following information:

(1) The number of miles of pole lines, gas or water mains in each county in the state in alphabetical order;

(2) The number of poles per mile and length and size of the same, and the length and size of gas or water pipes;

(3) The number of miles of wire and a detailed description of the same;

(4) The cost of construction of such lines fully equipped, together with the present or depreciated value per mile of such lines in each county.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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