South Dakota Statutes

§ 10-28-6 — Annual list of warehousemen and other occupants of railroad property--Contents.

South Dakota § 10-28-6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-28TAXATION OF RAILROAD OPERATING PROPERTY

This text of South Dakota § 10-28-6 (Annual list of warehousemen and other occupants of railroad property--Contents.) 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 § 10-28-6 (2026).

Text

The Department of Revenue is required, on or before the first day of July of each year, to make a list of all public warehouses, retail coal dealers, lumber dealers, or other occupant of sites upon the right-of-way, depot grounds, or warehouse lots of any railroad company in this state, which list so certified shall show the name of the railroad company, the municipality where such sites are located, the description and area of each individual site, also the value thereof as returned by the railroad company upon whose right-of-way such site is located.

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Related

Fall River County v. South Dakota Department of Revenue
1996 SD 106 (South Dakota Supreme Court, 1996)
21 case citations

Legislative History

SDC 1939, §§ 57.1303, 60.0503; SL 1992, ch 60, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-28-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-6.