10-5-2. Road, bridge, or railroad property assessed within county.
The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the facilities for the transaction of its business, when such track, road, or bridge lies wholly within one county, shall be assessed in the county, municipality, or district where such track, road, or bridge and the appurtenances thereto are located. This chapter shall not apply to the property of any railroad company in this state whose property is assessed for the purposes of taxation by the Department of Revenue.
Source: SDC 1939, §57.0323; 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 05 - Situs Of Property For Taxation
Section 10-5-1 - Real estate assessed where situated.
Section 10-5-2 - Road, bridge, or railroad property assessed within county.
Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business.
Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.
Section 10-5-16 - Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment.