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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-22 Reassessments subject to laws applicable to original assessment.
Universal Citation: SD Codified L § 10-38-22 (2017)
10-38-22. Reassessments subject to laws applicable to original assessment. For the purpose of §§ 10-38-14 to 10-38-21, inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in § 10-38-14, shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable.
Source: SL 1939, ch 281, § 6; SDC Supp 1960, § 57.0212.
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