South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-5-2
Road, bridge, or railroad property assessed within county
The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the facilities for the transaction of its business, when such track, road, or bridge lies wholly within one county, shall be assessed in the county, municipality, or district where such track, road, or bridge and the appurtenances thereto are located. This chapter shall not apply to the property of any railroad company in this state whose property is assessed for the purposes of taxation by the Department of Revenue.
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In this chapter (11 sections)
- 10-5-1 · Real estate assessed where situated
- 10-5-2 · Road, bridge, or railroad property assessed within county
- 10-5-3 · 10-5-3 to 10-5-4.1. Repealed by SL 1992, ch 80, §§ 18 to 20
- 10-5-5 · Merchants' and manufacturers' property assessed at place of…
- 10-5-6 · 10-5-6. Repealed by SL 1992, ch 80, § 21
- 10-5-7 · 10-5-7. Repealed by SL 1978, ch 72, § 10
- 10-5-8 · 10-5-8 to 10-5-14. Repealed by SL 1992, ch 80, §§ 22 to 28
- 10-5-15 · Appeal from county commissioners on decision as to place of…
- 10-5-16 · Appeal from secretary of revenue on decision as to place of…
- 10-5-17 · Time of appeal from secretary--Transcript--Hearing de novo…
- 10-5-18 · Improvements on leased sites owned by municipality subject to…