South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-28-21
Application of tax levies against railroad property--Extension in railroad tax book
Official textsdlegislature.gov
All railroad property assessed by the Department of Revenue shall be taxable upon such assessment at the same rates and for the same purposes as the property of individuals within such counties, municipalities, civil townships, and lesser taxing districts. The proper officer of each taxing district shall certify to the county auditor the several amounts to be levied in such district, and the county auditor shall extend the taxes against such assessment in a book to be called the "railroad tax book," and shall transmit a copy of the taxes so extended to each railroad company.
Source: view the official text
In this chapter (25 sections)
- 10-28-1 · Secretary to assess operating property
- 10-28-2 · Assets included in operating property
- 10-28-3 · Annual statement required of railroad company--Date of…
- 10-28-4 · Annual statement of railroad property occupied by…
- 10-28-5 · Addition to assessment value on failure of railroad to make…
- 10-28-6 · Annual list of warehousemen and other occupants of railroad…
- 10-28-7 · Time of annual assessment of operating property--Separation…
- 10-28-8 · Capital stock and other property included--Nonoperating…
- 10-28-9 · Allocation of valuation for railroad operating partly without…
- 10-28-10 · Local assessment of nonoperating property permitted
- 10-28-11 · Nonoperating property defined--Rules
- 10-28-12 · Unit valuation of railroad operating property
- 10-28-13 · Cost approach, market approach and income approach…
- 10-28-14 · Department of Transportation to assist in valuation
- 10-28-15 · Notice to railroad of assessment--Hearing--Notice of…
- 10-28-16 · Notice to county auditors of railroad mileage and…
- 10-28-17 · 10-28-17. Repealed by SL 1996, ch 78, § 2
- 10-28-18 · Determination by county commissioners of railroad valuations…
- 10-28-19 · Railroad map filed with county auditor--Exemption of…
- 10-28-20 · Notice to county auditor of deeds to railroads--Entry on…
- 10-28-21 · Application of tax levies against railroad…
- 10-28-22 · Duplicate railroad tax book delivered to county…
- 10-28-23 · Collection of delinquent railroad taxes
- 10-28-24 · Exemption of railroad companies operating over state-owned…
- 10-28-25 · Promulgation of rules concerning leased property