10-38-25. Sale of utility property for special assessment.
If the special assessment or assessments for which such property is distrained, and the accrued costs thereon, are not paid before the day appointed for such sale, such treasurer shall proceed to sell such property at public auction, or so much thereof as shall be sufficient to pay such special assessment, penalty, and cost of such seizure and sale.
Source: SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.
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.