Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33 - TAXATION OF TELEPHONE COMPANIES
Section 10-33-16 - Equalization of assessments-Notice to company-Certification to county auditors

S.D. Codified Laws § 10-33-16

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Current through the 2024 Legislative Session
Section 10-33-16 - Equalization of assessments-Notice to company-Certification to county auditors

After the date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessment of each company not subject to the tax imposed by § 10-33-21 and notify each company by mail.

The department shall certify the value finally determined to the county auditor of each county in which the company assessed owns property.

SDCL 10-33-16

SDC 1939, § 57.1804; SL 1994, ch 73, § 33; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 54, §9.