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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 28 - Taxation Of Railroad Operating Property
§ 10-28-24 Exemption of railroad companies operating over state-owned rail lines.
Universal Citation: SD Codified L § 10-28-24 (2017)
10-28-24. Exemption of railroad companies operating over state-owned rail lines. Any railroad company operating over state-owned rail lines while under contract to the state is exempt from the provisions of chapter 10-28 only for purposes of assessment and taxation of railroad property.
Source: SL 1981, ch 331, ยง 13.
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