{"data":{"id":"us-sd/sdcl-10-37-13","jurisdiction":"us-sd","citation":"SDCL § 10-37-13","heading":"Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.","body":"The Department of Revenue shall determine the true and actual value of the pipeline referred to in § 10-37-12 in each taxing district of the state and shall transmit to the county auditor of each county through or into which each pipeline extends a statement showing the assessed value of said pipeline in each of the taxing districts of said county, equalized on a uniform basis with the assessments of real estate in said county; and said property shall then be taxed in the same manner as provided in § 10-37-10 for the property of pipeline companies.","path":["TITLE 10. TAXATION","CHAPTER 10-37. TAXATION OF PIPELINE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-37-13","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0e27c86b836f897a68cbcc93f7a95d9e5ca38989cb99b9157f3bcfef3f4645fc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-37-12","next":"us-sd/sdcl-10-37-14"},"notice":"GroundRules: Original legal text. Not legal advice."}