Section 10-28-6 - Department of Revenue and Regulation annual list of warehousemen and otheroccupants of railroad property--Contents.
10-28-6. Department of Revenue and Regulation annual list of warehousemen and other occupants of railroad property--Contents. The Department of Revenue and Regulation is required, on or before the first day of July of each year, to make a list of all public warehouses, retail coal dealers, lumber dealers, or other occupant of sites upon the right-of-way, depot grounds, or warehouse lots of any railroad company in this state, which list so certified shall show the name of the railroad company, the municipality where such sites are located, the description and area of each individual site, also the value thereof as returned by the railroad company upon whose right-of-way such site is located.
Source: SDC 1939, §§ 57.1303, 60.0503; SL 1992, ch 60, § 2; SL 2003, ch 272, § 82.