Separate valuation of exchanges outside municipalities.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Telephone Companies
  5. Separate valuation of exchanges outside municipalities.

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10-33-13. Separate valuation of exchanges outside municipalities.

A separate valuation shall be made for each exchange not located within corporate limits, but such valuation or valuations shall be subject to the levy provided in §10-33-17 for property without corporate limits.

Source: SL 1915, ch 100, §17; RC 1919, §6625; SDC 1939, §57.1804.


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