South Dakota Codified Laws
Chapter 17A - Regional Railroad Authorities
Section 49-17A-20 - Exemption from taxation of property and income of authority.

49-17A-20. Exemption from taxation of property and income of authority.
Any property acquired by an authority and any income derived by the authority shall be exempt from taxation.

Source: SL 1978, ch 344, ยง38.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 49 - Public Utilities and Carriers

Chapter 17A - Regional Railroad Authorities

Section 49-17A-1 - Definition of terms.

Section 49-17A-2 - Creation of authority by agreement of subdivisions.

Section 49-17A-3 - Contents of agreement creating authority.

Section 49-17A-3.1 - Authority may not change resolution eschewing taxing power.

Section 49-17A-4 - Filing of agreement and resolutions--Certificate of incorporation--Beginning of corporate existence.

Section 49-17A-5 - Hearing before adoption of resolution--Publication of notice.

Section 49-17A-6 - Election of commissioners--Terms of office--Vacancies.

Section 49-17A-7 - Power vested in commissioners--Rules for operation.

Section 49-17A-8 - Chairman and secretary-treasurer of authority.

Section 49-17A-9 - Executive director and other agents--Delegation of powers and duties.

Section 49-17A-10 - Reimbursement of commissioners' expenses.

Section 49-17A-11 - Addition of subdivision to authority.

Section 49-17A-12 - Withdrawal of subdivision from authority--Disposition of assets and liabilities.

Section 49-17A-13 - Filing of resolution increasing or decreasing authority--Amended certificate of incorporation.

Section 49-17A-14 - Powers of political subdivisions in aid of regional authority.

Section 49-17A-15 - Corporate powers of authority.

Section 49-17A-16 - Planning, acquisition and operation of railroads and facilities--Acquisition of property.

Section 49-17A-17 - Use of public waters by authority--Buildings, roadways and bridges.

Section 49-17A-18 - Power of eminent domain--Restrictions on acquisition of public or railroad property.

Section 49-17A-19 - Public purpose and necessity for acquisitions.

Section 49-17A-20 - Exemption from taxation of property and income of authority.

Section 49-17A-21 - Annual certification of tax levy for authority--Levy of tax--Collection.

Section 49-17A-21.1 - Zones of benefit--Tax levy applied to.

Section 49-17A-22 - Maximum tax levy--County levy not applied in subdivision making levy.

Section 49-17A-23 - Deposit of tax proceeds--Expenditure.

Section 49-17A-24 - Covenant to levy taxes until bonds paid.

Section 49-17A-25 - Acceptance and expenditure of federal and other grants and loans.

Section 49-17A-26 - Designation of railroad division as agent of authority--Funds held in separate account--Vouchers and warrants.

Section 49-17A-27 - Issuance of bonds and notes--Purposes for which proceeds used.

Section 49-17A-28 - Revenues and funds pledged to payment of bonds and notes--Negotiability.

Section 49-17A-29 - Resolutions for bonds or notes--Security agreement--Terms and conditions.

Section 49-17A-30 - Mortgages and deeds of trust to secure obligations--Filing.

Section 49-17A-31 - Bond recital conclusive as to authority and purpose.

Section 49-17A-32 - Continuing validity of signatures on bonds and notes--Temporary bonds.

Section 49-17A-33 - Sale of bonds.

Section 49-17A-34 - Bonds exempt from taxation.

Section 49-17A-35 - Persons executing bonds not personally liable.

Section 49-17A-36 - Arrangements for operating and providing railroad service.

Section 49-17A-37 - Grant of operating privileges and use of railroad and facilities.

Section 49-17A-39 - Disposition of property of authority.

Section 49-17A-40 - Citation of chapter.