Exemption of railroad companies operating over state-owned rail lines.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Railroad Operating Property
  5. Exemption of railroad companies operating over state-owned rail lines.

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

Any railroad company operating over state-owned rail lines while under contract to the state is exempt from the provisions of chapter 10-28 only for purposes of assessment and taxation of railroad property.

Source: SL 1981, ch 331, §13.


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