{"data":{"id":"us-sd/sdcl-41-2-21.1","jurisdiction":"us-sd","citation":"SDCL § 41-2-21.1","heading":"Railroad right-of-way responsibility--Taxation.","body":"The Department of Game, Fish and Parks has the same responsibility for any railroad right-of-way that it acquires as a hiking or biking recreation trail as it bears toward land acquired as a public shooting area. However, the property interest which the department holds in such right-of-way may not be taxed by any local taxing district.","path":["TITLE 41. GAME, FISH, PARKS AND FORESTRY","CHAPTER 41-2. STATE DEPARTMENT OF GAME, FISH AND PARKS"],"source_url":"https://sdlegislature.gov/Statutes/41-2-21.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"982de321ecc68dcb4e7c4182bf757ee716c8718ba0a6986d4c5fb9cd86808d50","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-41-2-21","next":"us-sd/sdcl-41-2-22"},"notice":"GroundRules: Original legal text. Not legal advice."}