10-38-14. Secretary to redetermine tax when set aside by court.
65 words·~1 min read·
/sd/title-10/chapter-10-38/10-38-14A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.