South Dakota Code § 10-35-5

Information given in annual report on property outside municipalities
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With reference to property without corporate limits, the statement required by §
10-35-3
shall give the following information:
(1) The number of miles of pole lines, gas or water mains in each county in the state in alphabetical order;
(2) The number of poles per mile and length and size of the same, and the length and size of gas or water pipes;
(3) The number of miles of wire and a detailed description of the same;
(4) The cost of construction of such lines fully equipped, together with the present or depreciated value per mile of such lines in each county.

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