10-28-24. Exemption of railroad companies operating over state-owned rail lines.
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/sd/title-10/chapter-10-28/10-28-24A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.