PRIA Logo™
South DakotaStatutes

Separate valuation of exchanges outside municipalities

SDCL § 10-33-13 — under TAXATION OF TELEPHONE COMPANIES.

SDCL § 10-33-13

A separate valuation shall be made for each exchange not located within corporate limits, but such valuation or valuations shall be subject to the levy provided in § 10-33-17 for property without corporate limits. Source: SL 1915, ch 100 , § 17; RC 1919, § 6625; SDC 1939, § 57.1804.