South Dakota Statutes

§ 10-28-4 — Annual statement of railroad property occupied by warehousemen and others.

South Dakota § 10-28-4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-28TAXATION OF RAILROAD OPERATING PROPERTY

This text of South Dakota § 10-28-4 (Annual statement of railroad property occupied by warehousemen and others.) 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 § 10-28-4 (2026).

Text

It shall be the duty of each and every railroad company operating in this state, on or before May first of each year, to furnish the Department of Revenue a statement in addition to that required by § 10-28-3 , which statement shall describe each site occupied by any public warehouse, retail coal dealer, lumber dealer, or other occupant, upon the right-of-way, depot grounds, or warehouse lots of said railroad company. Such statement shall contain the name of the carrier, name of each individual lessee of such site, size of leased site, and value thereof.

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Legislative History

SDC 1939, §§ 57.1303, 60.0503; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-28-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-4.