South Dakota
Title 10 · Chapter 10-28
31 entries
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10-28-1. Secretary to assess operating property.
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10-28-2. Assets included in operating property.
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10-28-3. Annual statement required of railroad company--Date of filing--Contents.
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10-28-4. Annual statement of railroad property occupied by warehousemen and others.
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10-28-5. Addition to assessment value on failure of railroad to make statements.
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10-28-6. Annual list of warehousemen and other occupants of railroad property--Contents.
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10-28-7. Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.
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10-28-8. Capital stock and other property included--Nonoperating property excepted.
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10-28-9. Allocation of valuation for railroad operating partly without state.
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10-28-10. Local assessment of nonoperating property permitted.
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10-28-11. Nonoperating property defined--Rules.
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10-28-12. Unit valuation of railroad operating property.
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10-28-13. Cost approach, market approach and income approach considered in determination of value of railroad company property.
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10-28-14. Department of Transportation to assist in valuation.
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10-28-15. Notice to railroad of assessment--Hearing--Notice of equalized assessment.
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10-28-16. Notice to county auditors of railroad mileage and assessments--Distribution.
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10-28-17. 10-28-17. Repealed by SL 1996, ch 78, § 2.
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10-28-18. Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
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10-28-19. Railroad map filed with county auditor--Exemption of operating property from local assessment.
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10-28-20. Notice to county auditor of deeds to railroads--Entry on railroad map.
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10-28-21. Application of tax levies against railroad property--Extension in railroad tax book.
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10-28-21.1. 10-28-21.1. Repealed by SL 1999, ch 222, § 2.
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10-28-21.2. Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit.
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10-28-21.3. Expenses of a capital nature defined.
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10-28-21.4. Capital improvement plan required to claim tax credit.
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10-28-21.5. Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing.
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10-28-21.6. Promulgation of rules on capital expense tax credits.
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10-28-22. Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.
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10-28-23. Collection of delinquent railroad taxes.
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10-28-24. Exemption of railroad companies operating over state-owned rail lines.
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10-28-25. Promulgation of rules concerning leased property.