Chapter 38. Administration of Taxes and Assessments On Utilities and Carriers
Index
- SDCL 10-38-1 Opportunity For Hearing Before Department-Purpose of Hearings-Notice to Taxpayer
- SDCL 10-38-2 to 10-38-4 [Repealed]
- SDCL 10-38-5 False Statement In Utility Report-Petty Offense
- SDCL 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
- SDCL 10-38-7 Disposition of Penalties
- SDCL 10-38-8 Addition to Assessment Or Tax For Failure of Utility to Make Report
- SDCL 10-38-9 False Statement Or Failure to Furnish Information Concerning Utility As Misdemeanor
- SDCL 10-38-10 Action In Circuit Court For Collection of Tax, Penalties and Interest
- SDCL 10-38-11 Allegation of Tax Liability-Treasurer's Books As Prima Facie Evidence
- SDCL 10-38-12 Judgment For Taxes, Penalties and Costs
- SDCL 10-38-13 Defenses In Action For Collection of Taxes-Reassessment Ordered By Court
- SDCL 10-38-14 Secretary to Redetermine Tax When Set Aside By Court
- SDCL 10-38-15 Information Required By Secretary For Purpose of Reassessment
- SDCL 10-38-16 Notice to Taxpayer of Time and Place of Reassessment
- SDCL 10-38-17 Reassessment As of Original Assessment Date
- SDCL 10-38-18, 10-38-19 [Repealed]
- SDCL 10-38-20 Rate of Tax On Reassessment-Interest From Original Delinquency Date
- SDCL 10-38-21 Repeated Reassessments
- SDCL 10-38-22 Reassessments Subject to Laws Applicable to Original Assessment
- SDCL 10-38-23 General Tax Laws Applicable to Collection of Special Assessments From Utilities
- SDCL 10-38-24 Special Assessment-Delinquent Utility-Seizure and Advertisement of Property
- SDCL 10-38-25 Sale of Utility Property For Special Assessment
- SDCL 10-38-26 Surplus Above Special Assessments and Expenses Returned to Utility-Accounting By Treasurer
- SDCL 10-38-27 Return to Utility of Property Not Sold For Want of Bidders
- SDCL 10-38-28 Special Assessment Collection Procedure Applicable to Past Delinquencies
- SDCL 10-38-29 Notice of Valuation of Centrally Assessed Property
- SDCL 10-38-30 Appeal of Valuation of Centrally Assessed Property-Notice of Appeal
- SDCL 10-38-31 De Novo Appeals of Centrally Assessed Property
- SDCL 10-38-32 Perfection of Appeals of Centrally Assessed Property
- SDCL 10-38-33 Consolidation of Appeals of Centrally Assessed Property
- SDCL 10-38-33.1 Circuit Court May Award Attorney Fees Against Unsuccessful Appellant
- SDCL 10-38-33.2 Supreme Court May Award Attorney Fees Against Unsuccessful Appellant-Exemption If Appellant Is State
- SDCL 10-38-34 Nonparticipation In Administrative Action Not a Bar to Appeal