10-37-14. Local assessment of oil company property other than pipelines.

All other property of oil companies or carbon dioxide capture companies described in § 10-37-12, other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxation by the director of equalization in the taxing district in which the same is located.

Source: SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; SL 2022, ch 32, § 3.