{"data":{"id":"us-sd/sdcl-10-28-12","jurisdiction":"us-sd","citation":"SDCL § 10-28-12","heading":"Unit valuation of railroad operating property.","body":"The secretary of revenue shall, in determining the fair market value of the property, value all the property of any railroad company as a unit, but shall make due allowance for any nonoperating property.","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"41ee8a4104fcacd47e0fd6a050e1e470e7b85cf3aa1f32a1ea0d5738e890821c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-11","next":"us-sd/sdcl-10-28-13"},"notice":"GroundRules: Original legal text. Not legal advice."}