Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
Section 10-38-22 - Reassessments subject to laws applicable to original assessment

S.D. Codified Laws § 10-38-22

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Current through the 2024 Legislative Session
Section 10-38-22 - Reassessments subject to laws applicable to original assessment

For the purpose of §§ 10-38-14 to 10-38-21, inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in § 10-38-14, shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable.

SDCL 10-38-22

SL 1939, ch 281, § 6; SDC Supp 1960, § 57.0212.