All other property of oil companies or carbon dioxide capture companies described in § 10-37-12, other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxation by the director of equalization in the taxing district in which the same is located.
S.D. Codified Laws § 10-37-14
Local assessment of oil company property other than pipelines
Source: SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; SL 2022, ch 32, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.