64:41:01:08Annual statement shall include list of all

nonoperating property by plat. The railroad company shall furnish in its annual report to the department for assessment purposes, an itemized list of all nonoperating property situated within the state. The list shall be itemized and described according to the plat of the property on file with the register of deeds of each county.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.