10-33-16. Equalization of assessments--Notice to company--Certification to county auditors.
After the date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessment of each company not subject to the tax imposed by §10-33-21 and notify each company by mail.
The department shall certify the value finally determined to the county auditor of each county in which the company assessed owns property.
Source: SDC 1939, §57.1804; SL 1994, ch 73, §33; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §9.
Structure South Dakota Codified Laws
Chapter 33 - Taxation Of Telephone Companies
Section 10-33-1 - Annual report of gross receipts--Date of filing--Contents.
Section 10-33-2 - Gross receipts defined.
Section 10-33-4 - Annual report of telephone company property--Date of filing.
Section 10-33-5 - Telephone lines listed in annual report--Description.
Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description.
Section 10-33-7 - Capitalization and financial data listed in annual report.
Section 10-33-8 - Additional information given in annual report.
Section 10-33-9 - Addition to assessable value for failure to file report.
Section 10-33-10 - Operating property assessed for taxation by department.
Section 10-33-11 - Time of property assessment--Information to be considered.
Section 10-33-13 - Separate valuation of exchanges outside municipalities.
Section 10-33-14 - Public Utilities Commission to provide information for uniform and fair taxation.
Section 10-33-14.1 - Considerations in determining fair market value of telephone company property.
Section 10-33-15 - Notice of assessment and hearing date before secretary of revenue.
Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors.
Section 10-33-17 - Rates of taxation applied to telephone property.
Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
Section 10-33-19 - Collection of delinquent taxes.
Section 10-33-20 - Distribution of tax proceeds--Tax receipt.
Section 10-33-22 - Definition of company.
Section 10-33-25 - Time of payment of gross receipts tax.
Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale.
Section 10-33-29 - Local taxation of nonoperating property permitted.