South Dakota Codified Laws
Chapter 28 - Taxation Of Railroad Operating Property
Section 10-28-23 - Collection of delinquent railroad taxes.

10-28-23. Collection of delinquent railroad taxes.
All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter, and whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell engines, cars, or any rolling stock for collection of such taxes.

Source: SL 1915, ch 100, §11; RC 1919, §6606; SDC 1939, §57.1311.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 28 - Taxation Of Railroad Operating Property

Section 10-28-1 - Secretary to assess operating property.

Section 10-28-2 - Assets included in operating property.

Section 10-28-3 - Annual statement required of railroad company--Date of filing--Contents.

Section 10-28-4 - Annual statement of railroad property occupied by warehousemen and others.

Section 10-28-5 - Addition to assessment value on failure of railroad to make statements.

Section 10-28-6 - Annual list of warehousemen and other occupants of railroad property--Contents.

Section 10-28-7 - Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.

Section 10-28-8 - Capital stock and other property included--Nonoperating property excepted.

Section 10-28-9 - Allocation of valuation for railroad operating partly without state.

Section 10-28-10 - Local assessment of nonoperating property permitted.

Section 10-28-11 - Nonoperating property defined--Rules.

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

Section 10-28-13 - Cost approach, market approach and income approach considered in determination of value of railroad company property.

Section 10-28-14 - Department of Transportation to assist in valuation.

Section 10-28-15 - Notice to railroad of assessment--Hearing--Notice of equalized assessment.

Section 10-28-16 - Notice to county auditors of railroad mileage and assessments--Distribution.

Section 10-28-18 - Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.

Section 10-28-19 - Railroad map filed with county auditor--Exemption of operating property from local assessment.

Section 10-28-20 - Notice to county auditor of deeds to railroads--Entry on railroad map.

Section 10-28-21 - Application of tax levies against railroad property--Extension in railroad tax book.

Section 10-28-21.2 - Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit.

Section 10-28-21.3 - Expenses of a capital nature defined.

Section 10-28-21.4 - Capital improvement plan required to claim tax credit.

Section 10-28-21.5 - Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing.

Section 10-28-21.6 - Promulgation of rules on capital expense tax credits.

Section 10-28-22 - Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.

Section 10-28-23 - Collection of delinquent railroad taxes.

Section 10-28-24 - Exemption of railroad companies operating over state-owned rail lines.

Section 10-28-25 - Promulgation of rules concerning leased property.