ARSD § 64:41:01:07 — Annual statement required

Each railroad
company shall, not later than the 20th day of April of each year, furnish the
department with a duplicate list of all leases of property for three or more
years on right-of-way or station grounds. The company shall set forth in the
report the name and address of the lessee, the description of the property
leased, and the amount of the rent derived from the leases.