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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-38-10

Action in circuit court for collection of tax, penalties and interest

Official textsdlegislature.gov

If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against it, the state or county treasurer to whom such tax is payable may institute and maintain an action in the circuit court, in his name as such treasurer, against such company to collect the tax, with penalties and interest as provided by law. In addition, such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22 .

Last amended: Source: SDC 1939, § 57.2001; SL 1992, ch 80 , § 206; 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 (31 sections)
  1. 10-38-1 · Opportunity for hearing before department--Purpose of…
  2. 10-38-2 · 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37
  3. 10-38-5 · False statement in utility report--Petty offense
  4. 10-38-6 · Failure of utility to file report as petty offense--Each day…
  5. 10-38-7 · Disposition of penalties
  6. 10-38-8 · Addition to assessment or tax for failure of utility to make…
  7. 10-38-9 · False statement or failure to furnish information concerning…
  8. 10-38-10 · Action in circuit court for collection of tax, penalties and…
  9. 10-38-11 · Allegation of tax liability--Treasurer's books as prima…
  10. 10-38-12 · Judgment for taxes, penalties and costs
  11. 10-38-13 · Defenses in action for collection of taxes--Reassessment…
  12. 10-38-14 · Secretary to redetermine tax when set aside by court
  13. 10-38-15 · Information required by secretary for purpose of reassessment
  14. 10-38-16 · Notice to taxpayer of time and place of reassessment
  15. 10-38-17 · Reassessment as of original assessment date
  16. 10-38-18 · 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40
  17. 10-38-20 · Rate of tax on reassessment--Interest from original…
  18. 10-38-21 · Repeated reassessments
  19. 10-38-22 · Reassessments subject to laws applicable to original…
  20. 10-38-23 · General tax laws applicable to collection of special…
  21. 10-38-24 · Special assessment--Delinquent utility--Seizure and…
  22. 10-38-25 · Sale of utility property for special assessment
  23. 10-38-26 · Surplus above special assessments and expenses returned to…
  24. 10-38-27 · Return to utility of property not sold for want of bidders
  25. 10-38-28 · Special assessment collection procedure applicable to past…
  26. 10-38-29 · Notice of valuation of centrally assessed property
  27. 10-38-30 · Appeal of valuation of centrally assessed property--Notice…
  28. 10-38-31 · De novo appeals of centrally assessed property
  29. 10-38-32 · Perfection of appeals of centrally assessed property
  30. 10-38-33 · Consolidation of appeals of centrally assessed property
  31. 10-38-34 · Nonparticipation in administrative action not a bar to appeal
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