CHAPTER 10-36A

TAXATION OF RURAL WATER SUPPLY COMPANIES

10-36A-1      Property exempt from ad valorem tax.
10-36A-2      Maps of water lines filed with county auditors.
10-36A-3 to 10-36A-8. Repealed.



SDLRC - Codified Law 10-36A - TAXATION OF RURAL WATER SUPPLY COMPANIES

10-36A-1. Property exempt from ad valorem tax.

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 exclusively for conveying water to its customers is exempt from ad valorem taxation.

Source: SL 1970, ch 67, § 1; SL 1982, ch 98.



SDLRC - Codified Law 10-36A - TAXATION OF RURAL WATER SUPPLY COMPANIES

10-36A-2. Maps of water lines filed with county auditors.

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 each governmental subdivision thereof.

Source: SL 1970, ch 67, § 2.



SDLRC - Codified Law 10-36A - TAXATION OF RURAL WATER SUPPLY COMPANIES 10-36A-3
     10-36A-3 to 10-36A-8.   Repealed by SL 1983, ch 91, § 1.