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Code · South Dakota · Title 10 · Chapter 10-28

10-28-11. Nonoperating property defined--Rules.

58 words·~1 min read·/sd/title-10/chapter-10-28/10-28-11

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The term "nonoperating property" means all land and improvements on such land, not situated on the right-of-way or station grounds of the railroad and not used as "operating property" within the meaning of the definition set out in §§ 10-28-1 and 10-28-2 . The secretary of revenue may promulgate rules pursuant to chapter 1-26 to define "nonoperating property."
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