10-28-6. Annual list of warehousemen and other occupants of railroad property--Contents.
The Department of Revenue is required, on or before the first day of July of each year, to make a list of all public warehouses, retail coal dealers, lumber dealers, or other occupant of sites upon the right-of-way, depot grounds, or warehouse lots of any railroad company in this state, which list so certified shall show the name of the railroad company, the municipality where such sites are located, the description and area of each individual site, also the value thereof as returned by the railroad company upon whose right-of-way such site is located.
Source: SDC 1939, §§57.1303, 60.0503; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
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 10-28-8 - 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 10-28-14 - 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 10-28-20 - Notice to county auditor of deeds to railroads--Entry on railroad map.
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 10-28-21.6 - Promulgation of rules on capital expense tax credits.
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.