Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 33 - Taxation Of Telephone Companies > Section 10-33-13 - Separate valuation of exchanges outside municipalities.

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

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.