Conveyances of railroad property to or by the South Dakota railroad authority, the state or any of its subdivisions, including the conveyance of railroad rights - of - way, or any portion thereof, which are described by individual or cumulative metes and bounds descriptions or which are described by points of beginning and termination, railroad mileposts, railroad engineering survey station numbers, and right - of - way and track maps, are exempt from the provisions of chapter 11-3 and chapter 43-21 . However, copies of right - of - way or track maps describing conveyances of railroad property to or by the South Dakota Railroad Authority, the state or any of its subdivisions, including the conveyance of linear railroad rights - of - way, or any portion thereof, shall be furnished to the director of equalization in each county wherein such conveyances shall be filed of record.
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