South Dakota Statutes
§ 10-6-148 — Railroad and highway rights
South Dakota § 10-6-148
This text of South Dakota § 10-6-148 (Railroad and highway rights) 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 § 10-6-148 (2026).
Text
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.
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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6-148, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-148.