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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-14 Secretary to redetermine tax when set aside by court.
Universal Citation: SD Codified L § 10-38-14 (2017)
10-38-14. Secretary to redetermine tax when set aside by court. If any tax assessment or tax assessed or levied originally and directly by the Department of Revenue is adjudged illegal and nonenforceable, or set aside by any court of competent jurisdiction, the secretary of revenue, whether any part of the taxes assessed or levied has been paid or not, shall reascertain and redetermine the fair market value of all the taxable property of the utility.
Source: SL 1939, ch 281, § 1; SDC Supp 1960, § 57.0207; SL 1994, ch 73, § 38; SL 1997, ch 61, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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