South Dakota Statutes

§ 10-28-22 — Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.

South Dakota § 10-28-22
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-28TAXATION OF RAILROAD OPERATING PROPERTY

This text of South Dakota § 10-28-22 (Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.) 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 § 10-28-22 (2026).

Text

The county auditor shall make and deliver a duplicate of such railroad tax book to the county treasurer, and the county treasurer shall be charged with the collection of such railroad taxes; and the amount due each municipality, civil township, or lesser taxing district shall be paid over when collected by the county treasurer to such municipality, township, or lesser taxing district.

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Legislative History

SL 1915, ch 100, § 10; RC 1919, § 6605; SDC 1939, § 57.1310; SL 1992, ch 60, § 2.

Nearby Sections

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Bluebook (online)
South Dakota § 10-28-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-22.