ARSD § 64:41:01:08 — Annual statement shall include list of all nonoperating property by plat

64:41:01:08. Annual statement shall include list of all
nonoperating property by plat. The railroad company shall furnish in its
annual report to the department for assessment purposes, an itemized list of
all nonoperating property situated within the state. The list shall be itemized
and described according to the plat of the property on file with the register
of deeds of each county.