South Dakota Statutes

§ 10-28-15 — Notice to railroad of assessment--Hearing--Notice of equalized assessment.

South Dakota § 10-28-15
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-28TAXATION OF RAILROAD OPERATING PROPERTY

This text of South Dakota § 10-28-15 (Notice to railroad of assessment--Hearing--Notice of equalized assessment.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-28-15 (2026).

Text

The Department of Revenue shall give notice by registered or certified mail to the officer of any railroad company making a return of property, of the assessment and equalization made by it, and such notice shall fix a time not less than ten days after the mailing thereof, when such railroad company may appear before the secretary of revenue and be heard upon all matters relating to such assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.

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Related

Appeals of Chicago & Northwestern Railway Co.
188 N.W.2d 276 (South Dakota Supreme Court, 1971)
6 case citations
Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River County
497 N.W.2d 440 (South Dakota Supreme Court, 1993)
5 case citations

Legislative History

SDC 1939, § 57.1306; SL 1987, ch 82, § 8; SL 1994, ch 73, § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

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Bluebook (online)
South Dakota § 10-28-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-15.