South Dakota Statutes
§ 10-6-148 — Railroad and highway rights
The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right - of - way of the railroad or public highway, and assess to the owner of the land through or over which the right - of - way or other highway extends, only the amount of the land less the amount so deducted. This section does not apply to highways running upon section lines.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-6-148 (Railroad and highway rights) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1890, ch 24, § 1; RPolC 1903, § 2096; RC 1919, § 6715; SDC 1939, § 57.0335; SL 1989, ch 82, § 30; SDCL § 10-6-37; SL 2021, ch 44, §§ 34, 44.
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.