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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:41:01:06

Property leased for three or more years

Official textsdlegislature.gov

If property is leased for a term of three years or more by a railroad company, the leasehold interest of the lessee is subject to assessment by the local assessor. The assessment shall be made to the lessee and not to the railroad company.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-4-23.

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In this chapter (40 sections)
  1. 64:34:01:01 · Definitions
  2. 64:34:01:02 · Application requirements
  3. 64:34:01:03 · Permanent and temporary placards
  4. 64:34:01:04 · Renewal or replacement of placards
  5. 64:34:01:05 · Display of placard
  6. 64:34:01:06 · Repealed
  7. 64:35:01:01 · Definitions
  8. 64:35:01:02 · Application
  9. 64:35:01:03 · Forms supplied by department
  10. 64:35:01:04 · Machines placed in service during license year
  11. 64:35:01:05 · Payment of fee
  12. 64:35:01:06 · Repealed
  13. 64:35:01:07 · Repealed
  14. 64:35:01:08 · Annual license not transferable or refundable
  15. 64:35:01:09 · Transfer of permit to new owner
  16. 64:41:01:01 · Repealed
  17. 64:41:01:02 · Operating property leased to private individuals
  18. 64:41:01:03 · Operating property leased for agricultural purposes
  19. 64:41:01:04 · Lease of operating property directly connected with…
  20. 64:41:01:05 · Property not contiguous to right-of-way
  21. 64:41:01:06 · Property leased for three or more years
  22. 64:41:01:07 · Annual statement required
  23. 64:41:01:08 · Annual statement shall include list of all nonoperating…
  24. 64:41:01:09 · Repealed
  25. 64:44:01:01 · Repealed
  26. 64:44:01:02 · Minimum price on cigarettes
  27. 64:44:01:03 · Repealed
  28. 64:44:01:04 · Thirty-day credit
  29. 64:44:01:05 · Determination of credit period
  30. 64:44:01:06 · Extension of credit period
  31. 64:44:01:07 · Basis for extending credit period
  32. 64:44:01:08 · Repealed
  33. 64:44:01:09 · Check as payment
  34. 64:44:01:10 · Bad checks
  35. 64:44:01:11 · Retail delinquency
  36. 64:44:01:12 · Granting of financial assistance to licensees
  37. 64:44:01:13 · Definition of retail establishment
  38. 64:44:01:14 · Deduction
  39. 64:47:01:01 · Definitions
  40. 64:47:01:02 · Year on which refunds are based
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