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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-38-11

Allegation of tax liability--Treasurer's books as prima facie evidence

Official textsdlegislature.gov

In any such action it shall be sufficient for the treasurer to allege in his complaint that the taxes stand charged upon his books against such company and the same are due and unpaid, and that a debt is thereby created, and that such company is indebted in the amount appearing to be due on the treasurer's books. The treasurer's books shall be received as prima facie evidence, on the trial of the action, of the amount and validity of such tax appearing due and unpaid thereon, and of the nonpayment of the same.

Last amended: Source: SL 1915, ch 100 , § 46; SL 1917, ch 120 , § 11; SL 1917, ch 121 , § 12; SL 1917, ch 122 , § 12; RC 1919, § 6662; SDC 1939, § 57.2001.

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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 Repealed by SL 1994, ch 73, §§ 35 to 37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 Repealed by SL 1994, ch 73, §§ 39, 40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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