Chapter
ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
- S.D. Codified Laws § 10-38-1— Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer
- S.D. Codified Laws § 10-38-2— 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37
- S.D. Codified Laws § 10-38-5— False statement in utility report--Petty offense
- S.D. Codified Laws § 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
- S.D. Codified Laws § 10-38-7— Disposition of penalties
- S.D. Codified Laws § 10-38-8— Addition to assessment or tax for failure of utility to make report
- S.D. Codified Laws § 10-38-9— False statement or failure to furnish information concerning utility as misdemeanor
- S.D. Codified Laws § 10-38-10— Action in circuit court for collection of tax, penalties and interest
- S.D. Codified Laws § 10-38-11— Allegation of tax liability--Treasurer's books as prima facie evidence
- S.D. Codified Laws § 10-38-12— Judgment for taxes, penalties and costs
- S.D. Codified Laws § 10-38-13— Defenses in action for collection of taxes--Reassessment ordered by court
- S.D. Codified Laws § 10-38-14— Secretary to redetermine tax when set aside by court
- S.D. Codified Laws § 10-38-15— Information required by secretary for purpose of reassessment
- S.D. Codified Laws § 10-38-16— Notice to taxpayer of time and place of reassessment
- S.D. Codified Laws § 10-38-17— Reassessment as of original assessment date
- S.D. Codified Laws § 10-38-18— 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40
- S.D. Codified Laws § 10-38-20— Rate of tax on reassessment--Interest from original delinquency date
- S.D. Codified Laws § 10-38-21— Repeated reassessments
- S.D. Codified Laws § 10-38-22— Reassessments subject to laws applicable to original assessment
- S.D. Codified Laws § 10-38-23— General tax laws applicable to collection of special assessments from utilities
- S.D. Codified Laws § 10-38-24— Special assessment--Delinquent utility--Seizure and advertisement of property
- S.D. Codified Laws § 10-38-25— Sale of utility property for special assessment
- S.D. Codified Laws § 10-38-26— Surplus above special assessments and expenses returned to utility--Accounting by treasurer
- S.D. Codified Laws § 10-38-27— Return to utility of property not sold for want of bidders
- S.D. Codified Laws § 10-38-28— Special assessment collection procedure applicable to past delinquencies
- S.D. Codified Laws § 10-38-29— Notice of valuation of centrally assessed property
- S.D. Codified Laws § 10-38-30— Appeal of valuation of centrally assessed property--Notice of appeal
- S.D. Codified Laws § 10-38-31— De novo appeals of centrally assessed property
- S.D. Codified Laws § 10-38-32— Perfection of appeals of centrally assessed property
- S.D. Codified Laws § 10-38-33— Consolidation of appeals of centrally assessed property
- S.D. Codified Laws § 10-38-33.1— Circuit court may award attorney fees against unsuccessful appellant
- S.D. Codified Laws § 10-38-33.2— Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state
- S.D. Codified Laws § 10-38-34— Nonparticipation in administrative action not a bar to appeal