Taxation Of Railroad Operating Property

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Railroad Operating Property

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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
10-28-17

Repealed.

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
10-28-21.1

Repealed.

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.