South Dakota Statutes
§ 10-28-10 — Local assessment of nonoperating property permitted.
South Dakota § 10-28-10
This text of South Dakota § 10-28-10 (Local assessment of nonoperating property permitted.) 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 § 10-28-10 (2026).
Text
All property of such railroad company, both real and personal, not actually and necessarily used in the operation of its line or lines of railway in this state shall be considered as "nonoperating property," and nothing in this chapter shall be so construed as to prevent the local assessment and taxation of said "nonoperating property."
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Legislative History
SL 1897, ch 28, § 48; RPolC 1903, § 2113; SL 1907, ch 64, § 1; re
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Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-28-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-10.