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South Dakota Codified Laws
Title 10
Chapter 10-38
S.D. Codified Laws ch. 10-38
Administration of Taxes and Assessments on Utilities and Carriers
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10-38-1
Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
10-38-2
10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37.
10-38-5
False statement in utility report--Petty offense.
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.
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 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.
10-38-20
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
Special assessment--Delinquent utility--Seizure and advertisement of property.
10-38-25
Sale of utility property for special assessment.
10-38-26
Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
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--Exemption if appellant is state.
10-38-34
Nonparticipation in administrative action not a bar to appeal.