South Dakota Codified Laws 10-36-2. Types of property subject to taxation
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The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto.
Terms Used In South Dakota Codified Laws 10-36-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1941, ch 363, § 6; SDC Supp 1960, § 57.19B06; SL 1981, ch 94, § 2.