Railroad right - of - way responsibility--Taxation

SDCL § 41-2-21.1 — under STATE DEPARTMENT OF GAME, FISH AND PARKS.

SDCL § 41-2-21.1

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. Source: SL 1990, ch 331 , § 1.