§ 10-36A-1 Property exempt from ad valorem tax
§ 10-36A-2 Maps of water lines filed with county auditors

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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 36A - Taxation of Rural Water Supply Companies

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2