<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-37-13 - Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038431Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038431SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038431CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038431Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038431DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038431000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038431SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038431SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038431Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-37-13"><span class="s2038431SENU">10-37-13</span></a><span xml:space="preserve" class="s2038431SENU">. </span><span class="s2038431CL">Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.</span></p><p dir="ltr" class="s2038431Normal-000000"><span xml:space="preserve" class="s2038431DefaultParagraphFont">The Department of Revenue shall determine the true and actual value of the pipeline referred to in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-37-12"><span class="s2038431DefaultParagraphFont">10-37-12</span></a><span xml:space="preserve" class="s2038431DefaultParagraphFont"> 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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-37-10"><span class="s2038431DefaultParagraphFont">10-37-10</span></a><span xml:space="preserve" class="s2038431DefaultParagraphFont"> for the property of pipeline companies.</span></p><p dir="ltr" class="s2038431Normal"><span xml:space="preserve" class="s2038431000001"> </span></p><p dir="ltr" class="s2038431Normal"><span class="s2038431SCL">Source:</span><span xml:space="preserve" class="s2038431SCL-000002"> SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038431SCL-000002">11-1</span></a><span class="s2038431SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html>