South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-38-30
Appeal of valuation of centrally assessed property--Notice of appeal
Any public taxing district, governmental subdivision of this state, or affected utility feeling aggrieved by any decision of the Department of Revenue as to the final assessed valuation of the utility, or the equalization of the utility's valuation, or from any decision relating to the allocation or distribution of such utility's taxable property among the taxing districts or governmental subdivisions of this state may appeal such decision to the sixth judicial circuit court in Hughes County. Any utility affected by such appeal shall be a party to such proceeding and notice of such appeal shall be given to such utility. Any governmental subdivision or public taxing district affected by the appeal of any utility shall be entitled to notice of such proceedings in writing by the appealing party and the affected taxing district shall be entitled to intervene in such appeal.
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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 Repealed by SL 1994, ch 73, §§ 35 to 37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 Repealed by SL 1994, ch 73, §§ 39, 40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