There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 28. Taxation Of Railroad Operating Property
- §10-28-1 Secretary 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 Annual list of warehousemen and other occupants of railroad property--Contents.
- §10-28-7 Time of annual assessment of operating property--Separation of main lines, branches and 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 determination of value of railroad company property.
- §10-28-14 Department of Transportation to assist in valuation.
- §10-28-15 Notice to railroad of assessment--Hearing--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- §10-28-17 Repealed.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 local assessment.
- §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- §10-28-21.1 Repealed.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 railway corporation--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 for credit--Administrative hearing.
- §10-28-21.6 Promulgation of rules on capital expense tax credits.
- §10-28-22 Duplicate railroad tax book delivered to county treasurer--Collection and distribution of 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 concerning leased property.
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