Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-36A-1 Property exempt from ad valorem tax
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All real and personal property, including but not limited to works, machinery, pipelines, and fixtures, belonging to any nonprofit corporation or association engaged in the treatment, distribution, and sale of water to a rural area or a municipality, where such property is used e…
SDCL § 10-36A-2 Maps of water lines filed with county auditors
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Each nonprofit corporation or association as provided in § 10-36A-1 , shall keep on file with the county auditor of each county through or into which its water line or lines run, a map or blueprints showing correctly the location of its water line or lines in such county and in e…