Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 28 - TAXATION OF RAILROAD OPERATING PROPERTY
Section 10-28-24 - Exemption of railroad companies operating over state-owned rail lines

S.D. Codified Laws § 10-28-24

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-28-24

SL 1981, ch 331, § 13.