{"data":{"id":"us-sd/sdcl-10-28-24","jurisdiction":"us-sd","citation":"SDCL § 10-28-24","heading":"Exemption of railroad companies operating over state-owned rail lines.","body":"Any railroad company operating over state-owned rail lines while under contract to the state is exempt from the provisions of chapter 10-28 only for purposes of assessment and taxation of railroad property.","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-24","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c58321939e2704f2b49252703e0faa826d0ff35f8c377e799721b0a6f93f1821","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-23","next":"us-sd/sdcl-10-28-25"},"notice":"GroundRules: Original legal text. Not legal advice."}