South Dakota
Title 10 · Chapter 10-38
33 entries
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10-38-1. Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
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10-38-2. 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37.
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10-38-5. False statement in utility report--Petty offense.
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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.
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10-38-7. Disposition of penalties.
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10-38-8. Addition to assessment or tax for failure of utility to make report.
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10-38-9. False statement or failure to furnish information concerning utility as misdemeanor.
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10-38-10. Action in circuit court for collection of tax, penalties and interest.
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10-38-11. Allegation of tax liability--Treasurer's books as prima facie evidence.
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10-38-12. Judgment for taxes, penalties and costs.
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10-38-13. Defenses in action for collection of taxes--Reassessment ordered by court.
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10-38-14. Secretary to redetermine tax when set aside by court.
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10-38-15. Information required by secretary for purpose of reassessment.
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10-38-16. Notice to taxpayer of time and place of reassessment.
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10-38-17. Reassessment as of original assessment date.
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10-38-18. 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40.
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10-38-20. Rate of tax on reassessment--Interest from original delinquency date.
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10-38-21. Repeated reassessments.
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10-38-22. Reassessments subject to laws applicable to original assessment.
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10-38-23. General tax laws applicable to collection of special assessments from utilities.
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10-38-24. Special assessment--Delinquent utility--Seizure and advertisement of property.
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10-38-25. Sale of utility property for special assessment.
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10-38-26. Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
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10-38-27. Return to utility of property not sold for want of bidders.
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10-38-28. Special assessment collection procedure applicable to past delinquencies.
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10-38-29. Notice of valuation of centrally assessed property.
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10-38-30. Appeal of valuation of centrally assessed property--Notice of appeal.
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10-38-31. De novo appeals of centrally assessed property.
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10-38-32. Perfection of appeals of centrally assessed property.
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10-38-33. Consolidation of appeals of centrally assessed property.
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10-38-33.1. Circuit court may award attorney fees against unsuccessful appellant.
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10-38-33.2. Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.
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10-38-34. Nonparticipation in administrative action not a bar to appeal.