South Dakota Statutes
§ 10-38-21 — Repeated reassessments.
South Dakota § 10-38-21
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-21 (Repeated reassessments.) 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 § 10-38-21 (2026).
Text
The power to reassess and to reascertain and redetermine the value of property and the taxes due thereon may be exercised as provided for in §§ 10-38-14 to 10-38-20 , inclusive, as often as may be necessary until the amount of taxes legally due from any such person or company or upon his or its property for any year has been finally and definitely determined.
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Legislative History
SL 1939, ch 281, § 8; SDC Supp 1960, § 57.0214.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-38-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-21.