South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-28-15
Notice to railroad of assessment--Hearing--Notice of equalized assessment
Official textsdlegislature.gov
The Department of Revenue shall give notice by registered or certified mail to the officer of any railroad company making a return of property, of the assessment and equalization made by it, and such notice shall fix a time not less than ten days after the mailing thereof, when such railroad company may appear before the secretary of revenue and be heard upon all matters relating to such assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.
Source: view the official text
In this chapter (25 sections)
- 10-28-1 · Secretary to assess operating property
- 10-28-2 · Assets included in operating property
- 10-28-3 · Annual statement required of railroad company--Date of…
- 10-28-4 · Annual statement of railroad property occupied by…
- 10-28-5 · Addition to assessment value on failure of railroad to make…
- 10-28-6 · Annual list of warehousemen and other occupants of railroad…
- 10-28-7 · Time of annual assessment of operating property--Separation…
- 10-28-8 · Capital stock and other property included--Nonoperating…
- 10-28-9 · Allocation of valuation for railroad operating partly without…
- 10-28-10 · Local assessment of nonoperating property permitted
- 10-28-11 · Nonoperating property defined--Rules
- 10-28-12 · Unit valuation of railroad operating property
- 10-28-13 · Cost approach, market approach and income approach…
- 10-28-14 · Department of Transportation to assist in valuation
- 10-28-15 · Notice to railroad of assessment--Hearing--Notice of…
- 10-28-16 · Notice to county auditors of railroad mileage and…
- 10-28-17 · 10-28-17. Repealed by SL 1996, ch 78, § 2
- 10-28-18 · Determination by county commissioners of railroad valuations…
- 10-28-19 · Railroad map filed with county auditor--Exemption of…
- 10-28-20 · Notice to county auditor of deeds to railroads--Entry on…
- 10-28-21 · Application of tax levies against railroad…
- 10-28-22 · Duplicate railroad tax book delivered to county…
- 10-28-23 · Collection of delinquent railroad taxes
- 10-28-24 · Exemption of railroad companies operating over state-owned…
- 10-28-25 · Promulgation of rules concerning leased property