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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 28 - Taxation Of Railroad Operating Property > Section 10-28-24 - Exemption of railroad companies operating over state-owned rail lines.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-28-24 - Exemption of railroad companies operating over state-owned rail lines.

10-28-24. Exemption of railroad companies operating over state-owned rail lines. Any railroad company operating over state-owned rail lines while under contract to the state is exempt from the provisions of chapter 10-28 only for purposes of assessment and taxation of railroad property.

Source: SL 1981, ch 331, § 13.

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