South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-35-12
Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax
Official textsdlegislature.gov
After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue shall certify the value finally determined to the county auditor of each county in which the company assessed owns property, which value shall be entered on the tax lists of such county and the proper levies extended thereon, and the tax so extended shall be collected by the county treasurer and distributed by him in the same manner as other taxes.
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In this chapter (22 sections)
- 10-35-1 · Companies subject to tax
- 10-35-2 · Operating property assessed by department
- 10-35-3 · Annual report required of companies--Date of filing
- 10-35-4 · Information given in annual report on property within…
- 10-35-5 · Information given in annual report on property outside…
- 10-35-6 · Capitalization and financial data given in annual report
- 10-35-7 · Additional information given in annual report
- 10-35-8 · Addition to assessable value for failure to file annual report
- 10-35-9 · Date of annual assessment of property--Information…
- 10-35-10 · Valuation of power and pipelines--Application of property…
- 10-35-11 · Notice of assessment to company--Hearing
- 10-35-12 · Equalization and notice of assessments--Certification to…
- 10-35-13 · County commissioners' allocation of assessed valuations to…
- 10-35-14 · Map of lines filed with county auditor--Use in allocating…
- 10-35-15 · Collection of delinquent taxes
- 10-35-16 · Definition of terms
- 10-35-17 · Alternative annual tax on wind farm property and solar…
- 10-35-18 · Annual tax based on nameplate capacity of wind farm or solar…
- 10-35-19 · Annual tax on electricity produced by wind farm producing…
- 10-35-20 · Renewable facility tax fund
- 10-35-21 · Distributions from renewable facility tax fund
- 10-35-22 · 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015