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

10-28-12. Unit valuation of railroad operating property.

34 words·~1 min read·/sd/title-10/chapter-10-28/10-28-12

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The secretary of revenue shall, in determining the fair market value of the property, value all the property of any railroad company as a unit, but shall make due allowance for any nonoperating property.
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