Chapter 28. Taxation of Railroad Operating Property
Index
- SDCL 10-28-1 Secretary to Assess Operating Property
- SDCL 10-28-2 Assets Included In Operating Property
- SDCL 10-28-3 Annual Statement Required of Railroad Company-Date of Filing-Contents
- SDCL 10-28-4 Annual Statement of Railroad Property Occupied By Warehousemen and Others
- SDCL 10-28-5 Addition to Assessment Value On Failure of Railroad to Make Statements
- SDCL 10-28-6 Annual List of Warehousemen and Other Occupants of Railroad Property-Contents
- SDCL 10-28-7 Time of Annual Assessment of Operating Property-Separation of Main Lines, Branches and Sidetracks
- SDCL 10-28-8 Capital Stock and Other Property Included-Nonoperating Property Excepted
- SDCL 10-28-9 Allocation of Valuation For Railroad Operating Partly Without State
- SDCL 10-28-10 Local Assessment of Nonoperating Property Permitted
- SDCL 10-28-11 Nonoperating Property Defined-Rules
- SDCL 10-28-12 Unit Valuation of Railroad Operating Property
- SDCL 10-28-13 Cost Approach, Market Approach and Income Approach Considered In Determination of Value of Railroad Company Property
- SDCL 10-28-14 Department of Transportation to Assist In Valuation
- SDCL 10-28-15 Notice to Railroad of Assessment-Hearing-Notice of Equalized Assessment
- SDCL 10-28-16 Notice to County Auditors of Railroad Mileage and Assessments-Distribution
- SDCL 10-28-17 [Repealed]
- SDCL 10-28-18 Determination By County Commissioners of Railroad Valuations In Taxing Districts-Entry In Assessment Records-Notice to Taxing Districts
- SDCL 10-28-19 Railroad Map Filed With County Auditor-Exemption of Operating Property From Local Assessment
- SDCL 10-28-20 Notice to County Auditor of Deeds to Railroads-Entry On Railroad Map
- SDCL 10-28-21 Application of Tax Levies Against Railroad Property-Extension In Railroad Tax Book
- SDCL 10-28-21.1 [Repealed]
- SDCL 10-28-21.2 Tax Credit For Expenses of a Capital Nature Incurred By Public Railroad Or Railway Corporation-Application of Credit
- SDCL 10-28-21.3 Expenses of a Capital Nature Defined
- SDCL 10-28-21.4 Capital Improvement Plan Required to Claim Tax Credit
- SDCL 10-28-21.5 Notification of Completion of Capital Project-Inspection and Audit-Eligibility For Credit-Administrative Hearing
- SDCL 10-28-21.6 Promulgation of Rules On Capital Expense Tax Credits
- SDCL 10-28-22 Duplicate Railroad Tax Book Delivered to County Treasurer-Collection and Distribution of Railroad Taxes
- SDCL 10-28-23 Collection of Delinquent Railroad Taxes
- SDCL 10-28-24 Exemption of Railroad Companies Operating Over State-Owned Rail Lines
- SDCL 10-28-25 Promulgation of Rules Concerning Leased Property