South Dakota Statutes
§ 10-28-21 — Application of tax levies against railroad property--Extension in railroad tax book.
All railroad property assessed by the Department of Revenue shall be taxable upon such assessment at the same rates and for the same purposes as the property of individuals within such counties, municipalities, civil townships, and lesser taxing districts. The proper officer of each taxing district shall certify to the county auditor the several amounts to be levied in such district, and the county auditor shall extend the taxes against such assessment in a book to be called the "railroad tax book," and shall transmit a copy of the taxes so extended to each railroad company.
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South Dakota § 10-28-21 (Application of tax levies against railroad property--Extension in railroad tax book.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeals of Chicago & Northwestern Railway Co.
188 N.W.2d 276 (South Dakota Supreme Court, 1971)
Burlington Northern Railroad v. Strackbein
398 N.W.2d 144 (South Dakota Supreme Court, 1986)
Legislative History
SDC 1939, § 57.1310; SL 1992, ch 60, § 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.