Chapter
TAXATION OF RAILROAD OPERATING PROPERTY
- S.D. Codified Laws § 10-28-1— Secretary to assess operating property
- S.D. Codified Laws § 10-28-2— Assets included in operating property
- S.D. Codified Laws § 10-28-3— Annual statement required of railroad company--Date of filing--Contents
- S.D. Codified Laws § 10-28-4— Annual statement of railroad property occupied by warehousemen and others
- S.D. Codified Laws § 10-28-5— Addition to assessment value on failure of railroad to make statements
- S.D. Codified Laws § 10-28-6— Annual list of warehousemen and other occupants of railroad property--Contents
- S.D. Codified Laws § 10-28-7— Time of annual assessment of operating property--Separation of main lines, branches and sidetracks
- S.D. Codified Laws § 10-28-8— Capital stock and other property included--Nonoperating property excepted
- S.D. Codified Laws § 10-28-9— Allocation of valuation for railroad operating partly without state
- S.D. Codified Laws § 10-28-10— Local assessment of nonoperating property permitted
- S.D. Codified Laws § 10-28-11— Nonoperating property defined--Rules
- S.D. Codified Laws § 10-28-12— Unit valuation of railroad operating property
- S.D. Codified Laws § 10-28-13— Cost approach, market approach and income approach considered in determination of value of railroad company property
- S.D. Codified Laws § 10-28-14— Department of Transportation to assist in valuation
- S.D. Codified Laws § 10-28-15— Notice to railroad of assessment--Hearing--Notice of equalized assessment
- S.D. Codified Laws § 10-28-16— Notice to county auditors of railroad mileage and assessments--Distribution
- S.D. Codified Laws § 10-28-17— 10-28-17. Repealed by SL 1996, ch 78, § 2
- S.D. Codified Laws § 10-28-18— Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts
- S.D. Codified Laws § 10-28-19— Railroad map filed with county auditor--Exemption of operating property from local assessment
- S.D. Codified Laws § 10-28-20— Notice to county auditor of deeds to railroads--Entry on railroad map
- S.D. Codified Laws § 10-28-21— Application of tax levies against railroad property--Extension in railroad tax book
- S.D. Codified Laws § 10-28-21.1— 10-28-21.1. Repealed by SL 1999, ch 222, § 2
- S.D. Codified Laws § 10-28-21.2— Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit
- S.D. Codified Laws § 10-28-21.3— Expenses of a capital nature defined
- S.D. Codified Laws § 10-28-21.4— Capital improvement plan required to claim tax credit
- S.D. Codified Laws § 10-28-21.5— Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing
- S.D. Codified Laws § 10-28-21.6— Promulgation of rules on capital expense tax credits
- S.D. Codified Laws § 10-28-22— Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes
- S.D. Codified Laws § 10-28-23— Collection of delinquent railroad taxes
- S.D. Codified Laws § 10-28-24— Exemption of railroad companies operating over state-owned rail lines
- S.D. Codified Laws § 10-28-25— Promulgation of rules concerning leased property