South Dakota Statutes
§ 10-28-1 — Secretary to assess operating property.
South Dakota § 10-28-1
This text of South Dakota § 10-28-1 (Secretary to assess operating property.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-28-1 (2026).
Text
All property, real and personal, belonging to any railroad company in this state actually and necessarily used in the operation of its line or lines of railway in this state shall be considered as "operating property," and shall be assessed for the purposes of taxation by the secretary of revenue, and not otherwise.
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Related
Fall River County v. South Dakota Department of Revenue
1996 SD 106 (South Dakota Supreme Court, 1996)
Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River County
497 N.W.2d 440 (South Dakota Supreme Court, 1993)
Legislative History
SDC 1939, § 57.1301; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-28-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-1.