Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:41 - Utilities
Chapter 64:41:01 - Interpretive rules - Railroads
Section 64:41:01:08 - Annual statement shall include list of all nonoperating property by plat

S.D. Admin. R. 64:41:01:08

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Current through Register Vol. 51, page 57, November 12, 2024
Section 64:41:01:08 - Annual statement shall include list of all nonoperating property by plat

The railroad company shall furnish in its annual report to the department for assessment purposes, an itemized list of all nonoperating property situated within the state. The list shall be itemized and described according to the plat of the property on file with the register of deeds of each county.

S.D. Admin. R. 64:41:01:08

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-28-25.

Law Implemented: SDCL 10-28-3(9).