41-2-21.1. Railroad right-of-way responsibility--Taxation. 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.
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