South Dakota 28 — Taxation Of Railroad Operating Property
- 10-28-1 — Secretary of revenue and regulation to assess operating property.
- 10-28-2 — Assets included in operating property.
- 10-28-3 — Annual statement required of railroad company--Date of filing--Contents.
- 10-28-4 — Annual statement of railroad property occupied by warehousemen and others.
- 10-28-5 — Addition to assessment value on failure of railroad to make statements.
- 10-28-6 — Department of Revenue and Regulation annual list of warehousemen and otheroccupants of railroad property--Contents.
- 10-28-7 — Time of annual assessment of operating property--Separation of main lines, branchesand sidetracks.
- 10-28-8 — Capital stock and other property included--Nonoperating property excepted.
- 10-28-9 — Allocation of valuation for railroad operating partly without state.
- 10-28-10 — Local assessment of nonoperating property permitted.
- 10-28-11 — "Nonoperating property" defined--Rules.
- 10-28-12 — Unit valuation of railroad operating property.
- 10-28-13 — Cost approach, market approach and income approach considered in determinationof value of railroad company property.
- 10-28-14 — Department of Transportation to assist in valuation.
- 10-28-15 — Notice to railroad of assessment made by Department of Revenue and Regulation--Hearing before secretary of revenue and regulation--Notice of equalized assessment.
- 10-28-16 — Notice to county auditors of railroad mileage and assessments--Distribution.
- 10-28-17 — Repealed.
- 10-28-18 — Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
- 10-28-19 — Railroad map filed with county auditor--Exemption of operating property from localassessment.
- 10-28-20 — Notice to county auditor of deeds to railroads--Entry on railroad map.
- 10-28-21 — Application of tax levies against railroad property--Extension in railroad tax book.
- 10-28-21.1 — Repealed.
- 10-28-21.2 — Tax credit for expenses of a capital nature incurred by public railroad or railwaycorporation--Application of credit.
- 10-28-21.3 — "Expenses of a capital nature" defined.
- 10-28-21.4 — Capital improvement plan required to claim tax credit.
- 10-28-21.5 — Notification of completion of capital project--Inspection and audit--Eligibility forcredit--Administrative hearing.
- 10-28-21.6 — Promulgation of rules.
- 10-28-22 — Duplicate railroad tax book delivered to county treasurer--Collection and distributionof railroad taxes.
- 10-28-23 — Collection of delinquent railroad taxes.
- 10-28-24 — Exemption of railroad companies operating over state-owned rail lines.
- 10-28-25 — Promulgation of rules.