ARSD § 64:41:01:02 — Operating property leased to private individuals

64:41:01:02. Operating property leased to private
individuals. Leasing of operating property to private individuals for the
purpose of assembling goods, wares, and merchandise for shipping by a railroad
or for the purpose of receiving and assembling from shipment by a railroad does
not change the character of real estate from operating to nonoperating
property.