§ 41-2-21-1

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.