South Dakota Codified Laws 41-2-21.1. Railroad right-of-way responsibility–Taxation
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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.
Terms Used In South Dakota Codified Laws 41-2-21.1
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1990, ch 331, § 1.