South Dakota § 10-35-12 Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.

South Dakota Statutes

§ 10-35-12 — Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.

South Dakota § 10-35-12

Title 10TAXATION

Ch. 10-35TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES

This text of South Dakota § 10-35-12 (Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.) 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 § 10-35-12 (2026).

Text

After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue shall certify the value finally determined to the county auditor of each county in which the company assessed owns property, which value shall be entered on the tax lists of such county and the proper levies extended thereon, and the tax so extended shall be collected by the county treasurer and distributed by him in the same manner as other taxes.

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After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue shall certify the value finally determined to the county auditor of each county in which the company assessed owns property, which value shall be entered on the tax lists of such county and the proper levies extended thereon, and the tax so extended shall be collected by the county treasurer and distributed by him in the same manner as other taxes.