10-36-2. Types of property subject to taxation.The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto. Source: SL 1941, ch 363, §6; SDC Supp 1960, §57.19B06; SL 1981, ch 94, §2.
South Dakota Legal Code