South Dakota Codified Laws
Title 10 - Taxation
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers

Section 10-38-1 - Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer. - 10-38-1. Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer....

Section 10-38-5 - False statement in utility report--Petty offense. - 10-38-5. False statement in utility report--Petty offense. It is a...

Section 10-38-6 - Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply. - 10-38-6. Failure of utility to file report as petty offense--Each...

Section 10-38-7 - Disposition of penalties. - 10-38-7. Disposition of penalties. The penalties provided in §§10-38-5 and...

Section 10-38-8 - Addition to assessment or tax for failure of utility to make report. - 10-38-8. Addition to assessment or tax for failure of utility...

Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor. - 10-38-9. False statement or failure to furnish information concerning utility...

Section 10-38-10 - Action in circuit court for collection of tax, penalties and interest. - 10-38-10. Action in circuit court for collection of tax, penalties...

Section 10-38-11 - Allegation of tax liability--Treasurer's books as prima facie evidence. - 10-38-11. Allegation of tax liability--Treasurer's books as prima facie evidence....

Section 10-38-12 - Judgment for taxes, penalties and costs. - 10-38-12. Judgment for taxes, penalties and costs. If on the...

Section 10-38-13 - Defenses in action for collection of taxes--Reassessment ordered by court. - 10-38-13. Defenses in action for collection of taxes--Reassessment ordered by...

Section 10-38-14 - Secretary to redetermine tax when set aside by court. - 10-38-14. Secretary to redetermine tax when set aside by court....

Section 10-38-15 - Information required by secretary for purpose of reassessment. - 10-38-15. Information required by secretary for purpose of reassessment. The...

Section 10-38-16 - Notice to taxpayer of time and place of reassessment. - 10-38-16. Notice to taxpayer of time and place of reassessment....

Section 10-38-17 - Reassessment as of original assessment date. - 10-38-17. Reassessment as of original assessment date. At the time...

Section 10-38-20 - Rate of tax on reassessment--Interest from original delinquency date. - 10-38-20. Rate of tax on reassessment--Interest from original delinquency date....

Section 10-38-21 - Repeated reassessments. - 10-38-21. Repeated reassessments. The power to reassess and to reascertain...

Section 10-38-22 - Reassessments subject to laws applicable to original assessment. - 10-38-22. Reassessments subject to laws applicable to original assessment. For...

Section 10-38-23 - General tax laws applicable to collection of special assessments from utilities. - 10-38-23. General tax laws applicable to collection of special assessments...

Section 10-38-24 - Special assessment--Delinquent utility--Seizure and advertisement of property. - 10-38-24. Special assessment--Delinquent utility--Seizure and advertisement of property. If any...

Section 10-38-25 - Sale of utility property for special assessment. - 10-38-25. Sale of utility property for special assessment. If the...

Section 10-38-26 - Surplus above special assessments and expenses returned to utility--Accounting by treasurer. - 10-38-26. Surplus above special assessments and expenses returned to utility--Accounting...

Section 10-38-27 - Return to utility of property not sold for want of bidders. - 10-38-27. Return to utility of property not sold for want...

Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies. - 10-38-28. Special assessment collection procedure applicable to past delinquencies. Sections...

Section 10-38-29 - Notice of valuation of centrally assessed property. - 10-38-29. Notice of valuation of centrally assessed property. Notwithstanding any...

Section 10-38-30 - Appeal of valuation of centrally assessed property--Notice of appeal. - 10-38-30. Appeal of valuation of centrally assessed property--Notice of appeal....

Section 10-38-31 - De novo appeals of centrally assessed property. - 10-38-31. De novo appeals of centrally assessed property. All appeals...

Section 10-38-32 - Perfection of appeals of centrally assessed property. - 10-38-32. Perfection of appeals of centrally assessed property. Any appeal...

Section 10-38-33 - Consolidation of appeals of centrally assessed property. - 10-38-33. Consolidation of appeals of centrally assessed property. All appeals...

Section 10-38-33.1 - Circuit court may award attorney fees against unsuccessful appellant. - 10-38-33.1. Circuit court may award attorney fees against unsuccessful appellant....

Section 10-38-33.2 - Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state. - 10-38-33.2. Supreme Court may award attorney fees against unsuccessful appellant--Exemption...

Section 10-38-34 - Nonparticipation in administrative action not a bar to appeal. - 10-38-34. Nonparticipation in administrative action not a bar to appeal....