6-5A-1. Railroad property assessment.
116 words·~1 min read·
/sd/title-6/chapter-6-5/6-5a-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever a railroad's right - of - way, street, or railroad properties owned or operated for railway purposes shall be included within any assessment for local improvement, such railroad right - of - way, street, or railroad properties owned or operated for railway purposes shall be assessed only if, and to the extent that, it is determined by the Department of Revenue that it will benefit from the proposed improvements. In determining whether or not such railroad right - of - way, street, or railroad properties operated for railway purposes benefits, its existing use as a railroad right - of - way, street, or railroad properties operated for railway purposes shall be presumed to be permanent.