Section 10-37-4 - Statement required annually as to real estate owned or used.
10-37-4. Statement required annually as to real estate owned or used. Every pipeline company required by law to report to the Department of Revenue and Regulation under the provisions of this chapter shall, on or before April fifteenth in each year make to the Department of Revenue and Regulation, a detailed statement showing the amount of real estate owned or used by it on December thirty-first next preceding for pipeline purposes, the county in which said real estate is situated, including the rights-of-way, pumping or station grounds, buildings, storage or tank yards, equipment grounds for any and all purposes, with the estimated actual value thereof, in such manner as may be required by the secretary of revenue and regulation.
Source: SL 1947, ch 413, § 4; SDC Supp 1960, § 57.19A04; SL 2003, ch 272, § 82.