41-2-21.1. Railroad right-of-way responsibility--Taxation.
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/sd/title-41/chapter-41-2/41-2-21-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Department of Game, Fish and Parks has the same responsibility for any railroad right - of - way that it acquires as a hiking or biking recreation trail as it bears toward land acquired as a public shooting area. However, the property interest which the department holds in such right - of - way may not be taxed by any local taxing district.