10-38-1. Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making corrections on the reports of utilities as previously submitted. The hearings prescribed by this section shall be held upon ten days' notice to the utility concerned and subsequent to the hearing the Department of Revenue shall notify the company, in writing, of the amount of its taxable gross receipts or fair market value for the year.
Source: SL 1963, ch 295, §2; SL 1997, ch 61, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
Section 10-38-5 - False statement in utility report--Petty offense.
Section 10-38-7 - Disposition of penalties.
Section 10-38-8 - Addition to assessment or tax for failure of utility to make report.
Section 10-38-10 - Action in circuit court for collection of tax, penalties and interest.
Section 10-38-11 - Allegation of tax liability--Treasurer's books as prima facie evidence.
Section 10-38-12 - Judgment for taxes, penalties and costs.
Section 10-38-13 - Defenses in action for collection of taxes--Reassessment ordered by court.
Section 10-38-14 - Secretary to redetermine tax when set aside by court.
Section 10-38-15 - Information required by secretary for purpose of reassessment.
Section 10-38-16 - Notice to taxpayer of time and place of reassessment.
Section 10-38-17 - Reassessment as of original assessment date.
Section 10-38-20 - Rate of tax on reassessment--Interest from original delinquency date.
Section 10-38-21 - Repeated reassessments.
Section 10-38-22 - Reassessments subject to laws applicable to original assessment.
Section 10-38-23 - General tax laws applicable to collection of special assessments from utilities.
Section 10-38-24 - Special assessment--Delinquent utility--Seizure and advertisement of property.
Section 10-38-25 - Sale of utility property for special assessment.
Section 10-38-27 - Return to utility of property not sold for want of bidders.
Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies.
Section 10-38-29 - Notice of valuation of centrally assessed property.
Section 10-38-30 - Appeal of valuation of centrally assessed property--Notice of appeal.
Section 10-38-31 - De novo appeals of centrally assessed property.
Section 10-38-32 - Perfection of appeals of centrally assessed property.
Section 10-38-33 - Consolidation of appeals of centrally assessed property.
Section 10-38-33.1 - Circuit court may award attorney fees against unsuccessful appellant.
Section 10-38-34 - Nonparticipation in administrative action not a bar to appeal.