South Dakota Statutes

§ 10-33-16 — Equalization of assessments--Notice to company--Certification to county auditors.

South Dakota § 10-33-16
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-32TAXATION OF TELEPHONE COMPANIES

This text of South Dakota § 10-33-16 (Equalization of assessments--Notice to company--Certification to county auditors.) 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 § 10-33-16 (2026).

Text

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.

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Legislative History

SDC 1939, § 57.1804; SL 1994, ch 73, § 33; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-33-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33-16.