{"data":{"id":"us-sd/sdcl-10-28-5","jurisdiction":"us-sd","citation":"SDCL § 10-28-5","heading":"Addition to assessment value on failure of railroad to make statements.","body":"In case the proper officer of any railroad company shall fail to make the statement under oath required by §§ 10-28-3 and 10-28-4, at the time therein provided, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value of the property of such company.","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0f94b6ff0f1c8d2b6e0ca8c515174a6948494ddeba93e673d3b4cbed10d80843","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-4","next":"us-sd/sdcl-10-28-6"},"notice":"GroundRules: Original legal text. Not legal advice."}