Section 10-33-10 - Operating property assessed for taxation by Department of Revenue and Regulation. - South Dakota Statutes

10-33-10. Operating property assessed for taxation by Department of Revenue and Regulation. All property, real and personal, which is actually and necessarily used in providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise in this state, and which belongs to any telephone company in this state which is not subject to the provisions of §§ 10-33-21 and 10-33-22 shall be assessed for the purpose of taxation by the Department of Revenue and Regulation, and not otherwise.

Source: SDC 1939, § 57.1801; SL 1941, ch 341; SL 1965, ch 287, § 1; SL 1974, ch 94, § 3; SL 1998, ch 67, § 1; SL 2003, ch 272, § 82.