South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6-148
Railroad and highway rights-of-way deducted in valuing land
Official textsdlegislature.gov
10-6-148 . Railroad and highway rights - of - way deducted in valuing land.
The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right - of - way of the railroad or public highway, and assess to the owner of the land through or over which the right - of - way or other highway extends, only the amount of the land less the amount so deducted. This section does not apply to highways running upon section lines.
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In this chapter (40 sections)
- 10-6-127 · Agricultural land to be assessed based on agricultural…
- 10-6-128 · Agricultural income value--Determination--Database of…
- 10-6-129 · Factors used for percentage of annual earning capacity
- 10-6-130 · Soil classification--Land categorization--Director…
- 10-6-131 · Agricultural income value for county--Assessed value…
- 10-6-132 · Classification of buildings and structures
- 10-6-133 · Fair market value of agricultural land
- 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
- 10-6-135 · Recommendations required by Agricultural Land Assessment…
- 10-6-136 · Centrally assessed operating property classified--Percentage…
- 10-6-137 · Discretionary formula for reduced taxation of new structures…
- 10-6-138 · Municipal adoption of reduction for new property
- 10-6-139 · Adoption of assessed value formula by governing board of…
- 10-6-141 · Boundaries of redevelopment neighborhood
- 10-6-142 · Standards for redevelopment neighborhood property within…
- 10-6-143 · Classification of certain residential property
- 10-6-144 · Valuation of certain residential property
- 10-6-145 · Unrecorded improvements to real property--Notification of…
- 10-6-146 · Improvements to which provisions not applicable--Petition…
- 10-6-147 · Petition for reversal of director's decision--Notice and…
- 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
- 10-6-149 · Real estate list included in assessment lists, rolls, and…
- 10-6-150 · Form for real estate list
- 10-6-151 · Equalization director's affidavit attached to real estate…
- 10-6-152 · Records of county auditor or treasurer authorized as tax…
- 10-6-153 · Delivery of updated records to boards of equalization--Open…
- 10-6-154 · Notice of assessment--Required information--Promulgation of…
- 10-6-155 · Notice to real property owners of certain increases in…
- 10-6-156 · Counties not in compliance--Basis of request for and…
- 10-6-157 · Consideration of federal income tax credits in assessing…
- 10-6-158 · Owner-occupied single-family dwellings--Total assessed…
- 10-6A-1 · Definition of terms
- 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
- 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
- 10-6A-4 · Annual application for assessment freeze--Filing…
- 10-6A-5 · Applications to include supporting documents
- 10-6A-6 · County treasurer to determine eligibility
- 10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
- 10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
- 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals