{"data":{"id":"us-sd/sdcl-10-28-11","jurisdiction":"us-sd","citation":"SDCL § 10-28-11","heading":"Nonoperating property defined--Rules.","body":"The term \"nonoperating property\" means all land and improvements on such land, not situated on the right-of-way or station grounds of the railroad and not used as \"operating property\" within the meaning of the definition set out in §§ 10-28-1 and 10-28-2. The secretary of revenue may promulgate rules pursuant to chapter 1-26 to define \"nonoperating property.\"","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3c0cbfa177f6f92dba84bcd4c2e9de337629d082083a50b74274f28630b8395a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-10","next":"us-sd/sdcl-10-28-12"},"notice":"GroundRules: Original legal text. Not legal advice."}