{"data":{"id":"us-sd/sdcl-10-33-5","jurisdiction":"us-sd","citation":"SDCL § 10-33-5","heading":"Telephone lines listed in annual report--Description.","body":"With reference to property without the limits of municipalities, exclusive of all exchanges or central office equipment, the statement required by § 10-33-4 shall show the following items:\n(1) The counties of this state in which the company making the report owns or operates any line or lines, arranged in alphabetical order;\n(2) The number of miles of pole lines, whether rural or toll or both and with a detailed description of the construction of such lines, and the cost of construction, together with the present or depreciated value of such line or lines in each county.","path":["TITLE 10. TAXATION","CHAPTER 10-33. TAXATION OF TELEPHONE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-33-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1cb4a12b8a1ddd490d55a5af9fd9cdcc7ff2dab49b791ae4092ddb4e55ed1f96","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-33-4","next":"us-sd/sdcl-10-33-6"},"notice":"GroundRules: Original legal text. Not legal advice."}