Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-36A: ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS/§ 10-38-14
South Dakota Statutes

§ 10-38-14 — Secretary to redetermine tax when set aside by court.

South Dakota § 10-38-14
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS

This text of South Dakota § 10-38-14 (Secretary to redetermine tax when set aside by court.) 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 § 10-38-14 (2026).

Text

If any tax assessment or tax assessed or levied originally and directly by the Department of Revenue is adjudged illegal and nonenforceable, or set aside by any court of competent jurisdiction, the secretary of revenue, whether any part of the taxes assessed or levied has been paid or not, shall reascertain and redetermine the fair market value of all the taxable property of the utility.

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Related

Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of Commissioners
248 N.W.2d 386 (South Dakota Supreme Court, 1976)
24 case citations
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

SL 1939, ch 281, § 1; SDC Supp 1960, § 57.0207; SL 1994, ch 73, § 38; SL 1997, ch 61, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-38-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-14.