The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right–of–way of the railroad or public highway, and assess to the owner of the land through or over which the right–of–way or other highway extends, only the amount of the land less the amount so deducted. This section does not apply to highways running upon section lines.

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Source: SL 1890, ch 24, § 1; RPolC 1903, § 2096; RC 1919, § 6715; SDC 1939, § 57.0335; SL 1989, ch 82, § 30; SL 2021, ch 44, §§ 34, 44.