South Dakota Statutes
§ 10-28-16 — Notice to county auditors of railroad mileage and assessments--Distribution.
South Dakota § 10-28-16
This text of South Dakota § 10-28-16 (Notice to county auditors of railroad mileage and assessments--Distribution.) 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 § 10-28-16 (2026).
Text
The Department of Revenue shall, on or before the fourth Monday in August, each year, transmit to the county auditor of each county through which any railroad runs, a statement showing the length of main track, of main line or lines, and the branches thereof and sidetracks within such county, and the assessed value based on a statewide formula that weights traffic (ton miles) fifty percent and miles of track in the county by fifty percent. The county auditor shall then distribute the value to each taxing district where the line runs on a per mile basis within the county.
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Related
Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of Commissioners
248 N.W.2d 386 (South Dakota Supreme Court, 1976)
Fall River County v. South Dakota Department of Revenue
1996 SD 106 (South Dakota Supreme Court, 1996)
Burlington Northern Railroad v. Green
2001 SD 48 (South Dakota Supreme Court, 2001)
Appeals of Chicago & Northwestern Railway Co.
188 N.W.2d 276 (South Dakota Supreme Court, 1971)
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, § 57.1307; SL 1992, ch 60, § 2; SL 1996, ch 78, § 1; SL 1999, ch 222, § 8; SL 2003, ch 57, § 2; 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 § 10-28-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-16.