Water Companies

Privately or Investor Owned Water Companies

(SDCL 10-35)

Department of Revenue is responsible for assessing the property of companies that provide water for public use.

The 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.

Non-profit Rural Water Supply Companies

(SDCL 10-36A)

Non-profit Rural Water Supply Companies are EXEMPT from property taxes.

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