Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 28 - TAXATION OF RAILROAD OPERATING PROPERTY
Section 10-28-22 - Duplicate railroad tax book delivered to county treasurer-Collection and distribution of railroad taxes

S.D. Codified Laws § 10-28-22

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Current through the 2024 Legislative Session
Section 10-28-22 - Duplicate railroad tax book delivered to county treasurer-Collection and distribution of railroad taxes

The county auditor shall make and deliver a duplicate of such railroad tax book to the county treasurer, and the county treasurer shall be charged with the collection of such railroad taxes; and the amount due each municipality, civil township, or lesser taxing district shall be paid over when collected by the county treasurer to such municipality, township, or lesser taxing district.

SDCL 10-28-22

SL 1915, ch 100, § 10; RC 1919, § 6605; SDC 1939, § 57.1310; SL 1992, ch 60, § 2.