South Dakota Codified Laws
Title 10 - Taxation
Chapter 28 - Taxation Of Railroad Operating Property

Section 10-28-1 - Secretary to assess operating property. - 10-28-1. Secretary to assess operating property. All property, real and...

Section 10-28-2 - Assets included in operating property. - 10-28-2. Assets included in operating property. The term "operating property"...

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

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

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

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

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

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

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

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

Section 10-28-11 - Nonoperating property defined--Rules. - 10-28-11. Nonoperating property defined--Rules. The term "nonoperating property" means all...

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

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

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

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

Section 10-28-16 - Notice to county auditors of railroad mileage and assessments--Distribution. - 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. - 10-28-18. Determination by county commissioners of railroad valuations in taxing...

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

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

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

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

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

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

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

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

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

Section 10-28-23 - Collection of delinquent railroad taxes. - 10-28-23. Collection of delinquent railroad taxes. All laws relating to...

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

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