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commending the Rapid City Babe Ruth 14U Braves baseball team for being the first South Dakota team to reach the Babe Ruth World Series.

SC806 is a commendation resolution honoring the Rapid City Babe Ruth 14U Braves baseball team for becoming the first South Dakota team to reach the Babe Ruth World Series. This bill does not change state law—it is a ceremonial resolution expressing legislative recognition of the team's achievement.

include carbon dioxide and carbon dioxide capture companies in certain provisions regarding pipeline taxation.

This bill expands South Dakota's pipeline tax rules to include companies that capture and transport carbon dioxide, giving them the same tax treatment as oil and gas pipeline companies. Carbon dioxide capture companies will now be required to report their private pipelines to the Department of Revenue for tax valuation purposes, just like oil companies do. The change treats carbon dioxide pipelines the same as traditional fuel pipelines under state tax law.

establish a process for the abandonment of certain pipelines.

SB204 creates a formal process for abandoning oil, gas, and carbon dioxide pipelines in South Dakota by defining a pipeline as "abandoned" if it hasn't transported materials for five consecutive years and requiring pipeline owners to notify affected landowners within 30 days of abandonment. The notification must include the pipeline owner's contact information, easement location, abandonment date, and inform landowners of their right to reclaim full use of their property once the pipeline is abandoned.

Honoring the city of Tabor, South Dakota on its one hundred fiftieth anniversary.

This bill honors the city of Tabor, South Dakota on its 150th anniversary by making minor updates to state law sections related to municipalities and governance. The changes modify existing provisions in state law while repealing one section, though the bill itself is primarily ceremonial in nature rather than substantive.