South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-38-23
General tax laws applicable to collection of special assessments from utilities
Official textsdlegislature.gov
The provisions of this code relating to general taxes shall apply to the enforcement and collection of any delinquent special assessment against a public utility company, so far as such provisions are applicable, and wherever in this code reference is made to general taxes, the same shall be construed to include special assessments, as well as taxes for general purposes.
Source: view the official text
In this chapter (31 sections)
- 10-38-1 · Opportunity for hearing before department--Purpose of…
- 10-38-2 · 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37
- 10-38-5 · False statement in utility report--Petty offense
- 10-38-6 · Failure of utility to file report as petty offense--Each day…
- 10-38-7 · Disposition of penalties
- 10-38-8 · Addition to assessment or tax for failure of utility to make…
- 10-38-9 · False statement or failure to furnish information concerning…
- 10-38-10 · Action in circuit court for collection of tax, penalties and…
- 10-38-11 · Allegation of tax liability--Treasurer's books as prima…
- 10-38-12 · Judgment for taxes, penalties and costs
- 10-38-13 · Defenses in action for collection of taxes--Reassessment…
- 10-38-14 · Secretary to redetermine tax when set aside by court
- 10-38-15 · Information required by secretary for purpose of reassessment
- 10-38-16 · Notice to taxpayer of time and place of reassessment
- 10-38-17 · Reassessment as of original assessment date
- 10-38-18 · 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40
- 10-38-20 · Rate of tax on reassessment--Interest from original…
- 10-38-21 · Repeated reassessments
- 10-38-22 · Reassessments subject to laws applicable to original…
- 10-38-23 · General tax laws applicable to collection of special…
- 10-38-24 · Special assessment--Delinquent utility--Seizure and…
- 10-38-25 · Sale of utility property for special assessment
- 10-38-26 · Surplus above special assessments and expenses returned to…
- 10-38-27 · Return to utility of property not sold for want of bidders
- 10-38-28 · Special assessment collection procedure applicable to past…
- 10-38-29 · Notice of valuation of centrally assessed property
- 10-38-30 · Appeal of valuation of centrally assessed property--Notice…
- 10-38-31 · De novo appeals of centrally assessed property
- 10-38-32 · Perfection of appeals of centrally assessed property
- 10-38-33 · Consolidation of appeals of centrally assessed property
- 10-38-34 · Nonparticipation in administrative action not a bar to appeal