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South Dakota Codified Laws
Title 10
Chapter 10-28
S.D. Codified Laws ch. 10-28
Taxation of Railroad Operating Property
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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Repealed
Repealed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Repealed
Repealed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.