South Dakota Codified Laws 10-33A-19. Certain property of telecommunications company exempt from property taxes
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Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state.
Terms Used In South Dakota Codified Laws 10-33A-19
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
Source: SL 2003, ch 58, § 19.