South Dakota Statutes

§ 10-28-2 — Assets included in operating property.

South Dakota § 10-28-2
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-28TAXATION OF RAILROAD OPERATING PROPERTY

This text of South Dakota § 10-28-2 (Assets included in 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 § 10-28-2 (2026).

Text

The term "operating property" shall mean and include all tracks and right - of - way, station grounds, all structures, and improvements on such right - of - way or station grounds, all rights and franchises, all rolling stock and car equipment, and all other property, real or personal, tangible or intangible, connected with or used in the operation of the railroad, including real estate contiguous to railroad right - of - way or station grounds held for reasonable expansion or future development.

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Legislative History

SL 1915, ch 100, § 5; RC 1919, § 6600; SL 1923, ch 112; SDC 1939, § 57.1301.

Nearby Sections

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Bluebook (online)
South Dakota § 10-28-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-2.