{"data":{"id":"us-sd/sdcl-10-28-8","jurisdiction":"us-sd","citation":"SDCL § 10-28-8","heading":"Capital stock and other property included--Nonoperating property excepted.","body":"The assessment by the secretary of revenue shall include capital stock and all other property of railroad companies, except such property as is found by the secretary of revenue to be nonoperating property as defined in §§ 10-28-10 and 10-28-11.","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9ebbe1ad0c139f06cdb2e7f2e9ce6275100c8ac5da936d3b8b3158fb72619039","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-7","next":"us-sd/sdcl-10-28-9"},"notice":"GroundRules: Original legal text. Not legal advice."}