10-38-30. Appeal of valuation of centrally assessed property--Notice of appeal.
Any public taxing district, governmental subdivision of this state, or affected utility feeling aggrieved by any decision of the Department of Revenue as to the final assessed valuation of the utility, or the equalization of the utility's valuation, or from any decision relating to the allocation or distribution of such utility's taxable property among the taxing districts or governmental subdivisions of this state may appeal such decision to the sixth judicial circuit court in Hughes County. Any utility affected by such appeal shall be a party to such proceeding and notice of such appeal shall be given to such utility. Any governmental subdivision or public taxing district affected by the appeal of any utility shall be entitled to notice of such proceedings in writing by the appealing party and the affected taxing district shall be entitled to intervene in such appeal.
Source: SL 1993, ch 92, §2; SL 1996, ch 77, §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.