The Department of Revenue shall give notice by registered or certified mail to the officer of any railroad company making a return of property, of the assessment and equalization made by it, and such notice shall fix a time not less than ten days after the mailing thereof, when such railroad company may appear before the secretary of revenue and be heard upon all matters relating to such assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.
S.D. Codified Laws § 10-28-15
Notice to railroad of assessment--Hearing--Notice of equalized assessment
Applied in 3 court decisions — leading case Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River County (1993)
Most recently applied in Fall River County v. South Dakota Department of Revenue (November 1999)
Source: SDC 1939, § 57.1306; SL 1987, ch 82, § 8; SL 1994, ch 73, § 31; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.