2016 South Dakota Codified Laws
Title 41 - GAME, FISH, PARKS AND FORESTRY
Chapter 02 - State Department Of Game, Fish And Parks
§ 41-2-21.1 Railroad right-of-way responsibility--Taxation.
41-2-21.1. Railroad right-of-way responsibility--Taxation. The Department of Game, Fish and Parks has the same responsibility for any railroad right-of-way that it acquires as a hiking or biking recreation trail as it bears toward land acquired as a public shooting area. However, the property interest which the department holds in such right-of-way may not be taxed by any local taxing district.
Source: SL 1990, ch 331, ยง 1.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
