South Dakota Statutes
§ 10-38-22 — Reassessments subject to laws applicable to original assessment.
South Dakota § 10-38-22
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-22 (Reassessments subject to laws applicable to original 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 § 10-38-22 (2026).
Text
For the purpose of §§ 10-38-14 to 10-38-21 , inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in § 10-38-14 , shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable.
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Legislative History
SL 1939, ch 281, § 6; SDC Supp 1960, § 57.0212.
Nearby Sections
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Bluebook (online)
South Dakota § 10-38-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-22.