South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-38-33
Consolidation of appeals of centrally assessed property
Official textsdlegislature.gov
All appeals regarding a utility's property shall be consolidated by the circuit court into a single action.
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 Repealed by SL 1994, ch 73, §§ 35 to 37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 Repealed by SL 1994, ch 73, §§ 39, 40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