Pipeline Companies

Natural Gas Pipeline Companies

(SDCL 10-35)

The Department of Revenue is responsible for assessing the property of natural gas companies operating in South Dakota.

The operating property is assessed by the Department in July and the taxable value is then certified and sent to the counties in August. The counties determine and collect the tax at the same rates and at the same time as locally assess property.

Check out the Public Utilities Commission for more information on natural gas utilities.

Pipieline Companies

(SDCL 10-37)

The Department of Revenue is responsible for assessing the property of pipeline companies operating as a common carrier in South Dakota.

The operating property is assessed by the Department in July and the taxable value is then certified and sent to the counties in August. The counties determine and collect the tax at the same rates and at the same time as locally assessed property.


Municipal Utilities: Municipal Utilities are EXEMPT from property taxes.

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