South Dakota 38 — Administration Of Taxes And Assessments On Utilities And Carriers
- 10-38-1 — Opportunity for hearing before Department of Revenue and Regulation--Purpose ofhearings--Notice to taxpayer.
- 10-38-2 — to 10-38-4. Repealed.
- 10-38-5 — False statement in utility report as petty offense.
- 10-38-6 — Failure of utility to file report as petty offense--Each day as separate offense--Noticeand opportunity to correct defect required on good faith attempt to comply.
- 10-38-7 — Disposition of penalties.
- 10-38-8 — Addition to assessment or tax for failure of utility to make report.
- 10-38-9 — False statement or failure to furnish information concerning utility as misdemeanor.
- 10-38-10 — Action in circuit court for collection of tax, penalties and interest.
- 10-38-11 — Allegation of tax liability--Treasurer's books as prima facie evidence.
- 10-38-12 — Judgment for taxes, penalties and costs.
- 10-38-13 — Defenses in action for collection of taxes--Reassessment ordered by court.
- 10-38-14 — Secretary of revenue and regulation to redetermine tax when set aside by court.
- 10-38-15 — Information required by secretary for purpose of reassessment.
- 10-38-16 — Notice to taxpayer of time and place of reassessment.
- 10-38-17 — Reassessment as of original assessment date.
- 10-38-18 — , 10-38-19. Repealed.
- 10-38-20 — Rate of tax on reassessment--Interest from original delinquency date.
- 10-38-21 — Repeated reassessments.
- 10-38-22 — Reassessments subject to laws applicable to original assessment.
- 10-38-23 — General tax laws applicable to collection of special assessments from utilities.
- 10-38-24 — Seizure and advertisement for sale of property of utility delinquent in specialassessment.
- 10-38-25 — Sale of utility property for special assessment.
- 10-38-26 — Surplus above special assessments and expenses returned to utility--Accounting bytreasurer.
- 10-38-27 — Return to utility of property not sold for want of bidders.
- 10-38-28 — Special assessment collection procedure applicable to past delinquencies.
- 10-38-29 — Notice of valuation of centrally assessed property.
- 10-38-30 — Appeal of valuation of centrally assessed property--Notice of appeal.
- 10-38-31 — De novo appeals of centrally assessed property.
- 10-38-32 — Perfection of appeals of centrally assessed property.
- 10-38-33 — Consolidation of appeals of centrally assessed property.
- 10-38-33.1 — Circuit court may award attorney fees against unsuccessful appellant.
- 10-38-33.2 — Supreme Court may award attorney fees against unsuccessful appellant--Exemptionif appellant is state.
- 10-38-34 — Nonparticipation in administrative action not a bar to appeal.