South Dakota Statutes
§ 10-38-22 — Reassessments subject to laws applicable to original assessment.
South Dakota·Title 10 TAXATION·Ch. 10-36A ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
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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South Dakota § 10-38-22 (Reassessments subject to laws applicable to original assessment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1939, ch 281, § 6; SDC Supp 1960, § 57.0212.
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.