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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-35-11

Notice of assessment to company--Hearing

Official textsdlegislature.gov

After the assessment is made, the Department of Revenue shall give notice by mail to the officers of each company making return to the Department of Revenue, setting out the amount of such assessment and fixing a date at least ten days in advance when the representatives of any light or power, heating, water, natural or artificial gas company, so desiring, may appear before the Department of Revenue and be heard in all matters relating to the correctness of the assessment of the property of such company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.

Last amended: Source: SDC 1939, § 57.1905; SL 1987, ch 82 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (22 sections)
  1. 10-35-1 · Companies subject to tax
  2. 10-35-2 · Operating property assessed by department
  3. 10-35-3 · Annual report required of companies--Date of filing
  4. 10-35-4 · Information given in annual report on property within…
  5. 10-35-5 · Information given in annual report on property outside…
  6. 10-35-6 · Capitalization and financial data given in annual report
  7. 10-35-7 · Additional information given in annual report
  8. 10-35-8 · Addition to assessable value for failure to file annual report
  9. 10-35-9 · Date of annual assessment of property--Information…
  10. 10-35-10 · Valuation of power and pipelines--Application of property…
  11. 10-35-11 · Notice of assessment to company--Hearing
  12. 10-35-12 · Equalization and notice of assessments--Certification to…
  13. 10-35-13 · County commissioners' allocation of assessed valuations to…
  14. 10-35-14 · Map of lines filed with county auditor--Use in allocating…
  15. 10-35-15 · Collection of delinquent taxes
  16. 10-35-16 · Definition of terms
  17. 10-35-17 · Alternative annual tax on wind farm property and solar…
  18. 10-35-18 · Annual tax based on nameplate capacity of wind farm or solar…
  19. 10-35-19 · Annual tax on electricity produced by wind farm producing…
  20. 10-35-20 · Renewable facility tax fund
  21. 10-35-21 · Distributions from renewable facility tax fund
  22. 10-35-22 · 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015
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