{"data":{"id":"us-sd/sdcl-10-36-2","jurisdiction":"us-sd","citation":"SDCL § 10-36-2","heading":"Types of property subject to taxation.","body":"The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto.","path":["TITLE 10. TAXATION","CHAPTER 10-36. TAXATION OF RURAL ELECTRIC COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-36-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9e7ffa26211069aef5d878253029a4cea147ac39d56ddeeddd9a84a30daf7aba","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-36-1","next":"us-sd/sdcl-10-36-3"},"notice":"GroundRules: Original legal text. Not legal advice."}