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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-28-11

Nonoperating property defined--Rules

Official textsdlegislature.gov

The term "nonoperating property" means all land and improvements on such land, not situated on the right-of-way or station grounds of the railroad and not used as "operating property" within the meaning of the definition set out in §§ 10-28-1 and 10-28-2 . The secretary of revenue may promulgate rules pursuant to chapter 1-26 to define "nonoperating property."

Last amended: Source: SDC 1939, § 57.1301; SL 1987, ch 82 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (25 sections)
  1. 10-28-1 · Secretary to assess operating property
  2. 10-28-2 · Assets included in operating property
  3. 10-28-3 · Annual statement required of railroad company--Date of…
  4. 10-28-4 · Annual statement of railroad property occupied by…
  5. 10-28-5 · Addition to assessment value on failure of railroad to make…
  6. 10-28-6 · Annual list of warehousemen and other occupants of railroad…
  7. 10-28-7 · Time of annual assessment of operating property--Separation…
  8. 10-28-8 · Capital stock and other property included--Nonoperating…
  9. 10-28-9 · Allocation of valuation for railroad operating partly without…
  10. 10-28-10 · Local assessment of nonoperating property permitted
  11. 10-28-11 · Nonoperating property defined--Rules
  12. 10-28-12 · Unit valuation of railroad operating property
  13. 10-28-13 · Cost approach, market approach and income approach…
  14. 10-28-14 · Department of Transportation to assist in valuation
  15. 10-28-15 · Notice to railroad of assessment--Hearing--Notice of…
  16. 10-28-16 · Notice to county auditors of railroad mileage and…
  17. 10-28-17 · 10-28-17. Repealed by SL 1996, ch 78, § 2
  18. 10-28-18 · Determination by county commissioners of railroad valuations…
  19. 10-28-19 · Railroad map filed with county auditor--Exemption of…
  20. 10-28-20 · Notice to county auditor of deeds to railroads--Entry on…
  21. 10-28-21 · Application of tax levies against railroad…
  22. 10-28-22 · Duplicate railroad tax book delivered to county…
  23. 10-28-23 · Collection of delinquent railroad taxes
  24. 10-28-24 · Exemption of railroad companies operating over state-owned…
  25. 10-28-25 · Promulgation of rules concerning leased property
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