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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-28-5

Addition to assessment value on failure of railroad to make statements

Official textsdlegislature.gov

In case the proper officer of any railroad company shall fail to make the statement under oath required by §§ 10-28-3 and 10-28-4 , at the time therein provided, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value of the property of such company.

Last amended: Source: SDC 1939, § 57.1304; 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 Repealed by SL 1996, ch 78, § 2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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