Versions of See prior versions of a law on LawServer 2023 South Dakota Codified Laws 10-37-13. Determination and transmittal to county auditors of private pipeline assessments within taxing districts–Taxation as other property 2022 South Dakota Codified Laws 10-37-13. Determination and transmittal to county auditors of private pipeline assessments within taxing districts–Taxation as other property 2021 South Dakota Codified Laws 10-37-13. Determination and transmittal to county auditors of private pipeline assessmentswithin taxing districts–Taxation as other property