reglab/housing_qa huggingface dataset:
SD Codified L § 10-37-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 37 - Taxation Of Pipeline Companies|Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.

10-37-13. Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.The Department of Revenue shall determine the true and actual value of the pipeline referred to in §10-37-12 in each taxing district of the state and shall transmit to the county auditor of each county through or into which each pipeline extends a statement showing the assessed value of said pipeline in each of the taxing districts of said county, equalized on a uniform basis with the assessments of real estate in said county; and said property shall then be taxed in the same manner as provided in §10-37-10 for the property of pipeline companies. Source: SL 1947, ch 413, §12; SDC Supp 1960, §57.19A12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-37-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 37 - Taxation Of Pipeline Companies|Section 10-37-14 - Local assessment of oil company property other than pipelines.

10-37-14. Local assessment of oil company property other than pipelines.All other property of oil companies described in §10-37-12, other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxation by the director of equalization in the taxing district in which the same is located. Source: SL 1947, ch 413, §12; SDC Supp 1960, §57.19A12.
SD Codified L § 10-37-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 37 - Taxation Of Pipeline Companies|Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.

10-37-15. Collection of delinquent taxes--Action in circuit court.All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter. When any tax levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the manner as now provided for the collection of other taxes and with the same right and power of the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any pipeline company for the collection of such taxes. The additional remedy provided for in §10-38-10 by action in the circuit court shall also be available to the county treasurer. Source: SL 1947, ch 413, §13; SDC Supp 1960, §57.19A13.
SD Codified L § 10-37-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 37 - Taxation Of Pipeline Companies|Section 10-37-16 - Exemption of gas companies otherwise taxed.

10-37-16. Exemption of gas companies otherwise taxed.The provisions of this chapter shall not apply to any gas company distributing or transmitting natural or artificial gas otherwise assessed and taxed as a public utility company. Source: SL 1947, ch 413, §14; SDC Supp 1960, §57.19A14.
SD Codified L § 10-38-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-1 - Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.

10-38-1. Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making corrections on the reports of utilities as previously submitted. The hearings prescribed by this section shall be held upon ten days' notice to the utility concerned and subsequent to the hearing the Department of Revenue shall notify the company, in writing, of the amount of its taxable gross receipts or fair market value for the year. Source: SL 1963, ch 295, §2; SL 1997, ch 61, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-5 - False statement in utility report--Petty offense.

10-38-5. False statement in utility report--Petty offense. It is a petty offense for any public utility that is required by chapters 10-28, 10-33, or 10-35, to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect. Source: SL 1917, ch 120, §5; SL 1917, ch 121, §5; SL 1917, ch 122, §5; RC 1919, §§6612, 6633, 6646; SDC 1939, §57.9917; SL 1982, ch 86, §25; SL 2021, ch 43, § 18.
SD Codified L § 10-38-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-6 - Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.

10-38-6. Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.It is a petty offense for a public utility company to fail to file any statement or report required by any of such chapters. Each day the statement or report is not filed is a separate offense.If any such public utility shall make an attempt in good faith to comply with the provisions relating to it in such chapters in the furnishing of any such report or statement, it shall not be subject to such penalty until after the Department of Revenue shall have given such utility formal written notice by registered or certified mail of any defect or delay, and such company shall have failed for a period of twenty days after the mailing of such notice to file a report or statement correcting the defect or omission. Source: SDC 1939, §57.9917; SL 1982, ch 86, §26; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-7 - Disposition of penalties.

10-38-7. Disposition of penalties.The penalties provided in §§10-38-5 and 10-38-6 shall be paid into the general fund of the state. Source: SL 1917, ch 120, §5; SL 1917, ch 121, §5; SL 1917, ch 122, §5; RC 1919, §§6612, 6633, 6646; SL 1925, ch 90, §5; SDC 1939, §57.9917.
SD Codified L § 10-38-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-8 - Addition to assessment or tax for failure of utility to make report.

10-38-8. Addition to assessment or tax for failure of utility to make report.In addition to such penalties, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value or the amount of taxation due from such company for failure to make the report or statement required on the specified date. Source: SDC 1939, §57.9917; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor.

10-38-9. False statement or failure to furnish information concerning utility as misdemeanor.Any agent of any public utility company who shall knowingly make to any official of this state having the right to require the same for taxation purposes, any false or fraudulent statement or report concerning any of the affairs of such public utility company which is required for the purposes of determining any taxation matter, or who shall fail for a period of twenty days after mailing by registered or certified mail by the Department of Revenue to him, a request for such information, to furnish the same, is guilty of a Class 2 misdemeanor. Source: SDC 1939, §57.9918; SL 1982, ch 86, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-10 - Action in circuit court for collection of tax, penalties and interest.

10-38-10. Action in circuit court for collection of tax, penalties and interest.If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against it, the state or county treasurer to whom such tax is payable may institute and maintain an action in the circuit court, in his name as such treasurer, against such company to collect the tax, with penalties and interest as provided by law. In addition, such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22. Source: SDC 1939, §57.2001; SL 1992, ch 80, §206; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-11 - Allegation of tax liability--Treasurer's books as prima facie evidence.

10-38-11. Allegation of tax liability--Treasurer's books as prima facie evidence.In any such action it shall be sufficient for the treasurer to allege in his complaint that the taxes stand charged upon his books against such company and the same are due and unpaid, and that a debt is thereby created, and that such company is indebted in the amount appearing to be due on the treasurer's books. The treasurer's books shall be received as prima facie evidence, on the trial of the action, of the amount and validity of such tax appearing due and unpaid thereon, and of the nonpayment of the same. Source: SL 1915, ch 100, §46; SL 1917, ch 120, §11; SL 1917, ch 121, §12; SL 1917, ch 122, §12; RC 1919, §6662; SDC 1939, §57.2001.
SD Codified L § 10-38-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-12 - Judgment for taxes, penalties and costs.

10-38-12. Judgment for taxes, penalties and costs.If on the trial of the action it shall be found that such company is so indebted, judgment shall be rendered in favor of the treasurer prosecuting such action for the taxes, penalties, and costs as in other actions. Source: SL 1915, ch 100, §46; SL 1917, ch 120, §11; SL 1917, ch 121, §12; SL 1917, ch 122, §12; RC 1919, §6662; SDC 1939, §57.2001.
SD Codified L § 10-38-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-13 - Defenses in action for collection of taxes--Reassessment ordered by court.

10-38-13. Defenses in action for collection of taxes--Reassessment ordered by court.The defendant may set up by way of answer any defense which it may have to the collection of such taxes. If the defendant claims the tax to be void, the court must in the action ascertain the just amount of the taxes due for the year it is claimed the taxes are delinquent, and if, in its opinion, the assessment or any subsequent proceeding has been rendered void or voidable by the omission or commission of any act required or prohibited, the court shall order it reassessed by the Department of Revenue, and shall thereupon render judgment for the just amount of taxes due from the defendant for that year or years. Source: SDC 1939, §57.2001; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-14 - Secretary to redetermine tax when set aside by court.

10-38-14. Secretary to redetermine tax when set aside by court.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. Source: 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. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-15 - Information required by secretary for purpose of reassessment.

10-38-15. Information required by secretary for purpose of reassessment.The secretary of revenue is hereby vested with authority to require any person or company whose property is sought to be reassessed and retaxed, to furnish such information and statistics in addition to that contained in its original return, as he may deem necessary to assist him in making such reassessment and revaluation. Source: SL 1939, ch 281, §2; SDC Supp 1960, §57.0208; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-16 - Notice to taxpayer of time and place of reassessment.

10-38-16. Notice to taxpayer of time and place of reassessment.Before making such reassessment and revaluation, the secretary of revenue shall give notice to the person or company making a return of property, by registered or certified mail, that he intends to reassess and revalue the property of such person or company and the time and place at which such reassessment and revaluation will be made, which date shall be not less than ten days from the date of mailing such notice. Source: SL 1939, ch 281, §3; SDC Supp 1960, §57.2709; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-17 - Reassessment as of original assessment date.

10-38-17. Reassessment as of original assessment date.At the time and place specified in such notice, the secretary of revenue shall proceed to reassess and revalue such property. The ownership and valuation of the reassessment shall be as of the original assessment date, and shall be in the manner provided by law. Source: SL 1939, ch 281, §4; SDC Supp 1960, §57.0210; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-38-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-20 - Rate of tax on reassessment--Interest from original delinquency date.

10-38-20. Rate of tax on reassessment--Interest from original delinquency date.The tax upon such reassessment shall be computed and determined at the same tax rate as the original tax on said property for the year or years for which such reassessment was made. Any portion of the relevied tax that shall not have been paid prior to the date of delinquency of the original tax shall bear interest at the same rate and from the same dates as the unpaid portion of the original tax. Source: SL 1939, ch 281, §7; SDC Supp 1960, §57.0213.
SD Codified L § 10-38-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-21 - Repeated reassessments.

10-38-21. Repeated reassessments.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. Source: SL 1939, ch 281, §8; SDC Supp 1960, §57.0214.
SD Codified L § 10-38-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-22 - Reassessments subject to laws applicable to original assessment.

10-38-22. Reassessments subject to laws applicable to original assessment.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. Source: SL 1939, ch 281, §6; SDC Supp 1960, §57.0212.
SD Codified L § 10-38-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-23 - General tax laws applicable to collection of special assessments from utilities.

10-38-23. General tax laws applicable to collection of special assessments from utilities.The provisions of this code relating to general taxes shall apply to the enforcement and collection of any delinquent special assessment against a public utility company, so far as such provisions are applicable, and wherever in this code reference is made to general taxes, the same shall be construed to include special assessments, as well as taxes for general purposes. Source: SL 1913, ch 340, §2; RC 1919, §6664; SDC 1939, §57.2004.
SD Codified L § 10-38-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-24 - Special assessment--Delinquent utility--Seizure and advertisement of property.

10-38-24. Special assessment--Delinquent utility--Seizure and advertisement of property. If any public utility company, subject to taxation pursuant to chapter 10-28, 10-33, or 10-35 shall neglect or refuse to pay any special assessment levied against such utility company, the county treasurer, city treasurer, or other officer charged with its collection, whenever such special assessment shall become delinquent, shall collect the same by seizure of engines, cars, rolling stock, and any personal property of such company, in an amount sufficient to pay such special assessment, with accrued penalty and interest and all accrued costs, wherever the same may be found in the county or counties in which such special assessment may have been made and levied, and shall immediately proceed to advertise the same for sale in three public places in the county, or by advertisement in one of the newspapers published in the county where such property is taken, for a period of at least ten days before such sale, stating the time when and place where such property will be sold. Source: SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002; SL 2021, ch 43, § 19.
SD Codified L § 10-38-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-25 - Sale of utility property for special assessment.

10-38-25. Sale of utility property for special assessment.If the special assessment or assessments for which such property is distrained, and the accrued costs thereon, are not paid before the day appointed for such sale, such treasurer shall proceed to sell such property at public auction, or so much thereof as shall be sufficient to pay such special assessment, penalty, and cost of such seizure and sale. Source: SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.
SD Codified L § 10-38-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-26 - Surplus above special assessments and expenses returned to utility--Accounting by treasurer.

10-38-26. Surplus above special assessments and expenses returned to utility--Accounting by treasurer.Any surplus remaining above the special assessment or assessments, charges for keeping, fees for sale, fees for levying on the property and mileage, as allowed by law, shall be returned to the owner; and the treasurer shall, on demand, render an account in writing of the sale and charges. Source: SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.
SD Codified L § 10-38-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-27 - Return to utility of property not sold for want of bidders.

10-38-27. Return to utility of property not sold for want of bidders.If the property so distrained and seized cannot be sold for want of bidders, the treasurer shall return a statement of the fact, and return the property to the possession of the public utility company from which the same was taken and such tax shall be returned as unpaid. Source: SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.
SD Codified L § 10-38-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies.

10-38-28. Special assessment collection procedure applicable to past delinquencies.Sections 10-38-23 to 10-38-27, inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent. Source: SL 1913, ch 340, §3; RC 1919, §6665; SDC 1939, §57.2003.
SD Codified L § 10-38-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers|Section 10-38-29 - Notice of valuation of centrally assessed property.

10-38-29. Notice of valuation of centrally assessed property.Notwithstanding any provision of any law to the contrary, the Department of Revenue shall send a notice, by registered or certified mail not later than the first Monday of September of each year, to the county auditor of each county where any centrally assessed property is located which is subject to taxation under the provisions of chapters 10-28, 10-29, 10-33, 10-34, 10-35, 10-37, and 49-37. The notice shall advise the county auditor of the final assessed valuation of each such utility's taxable value within the county for the applicable tax year. Source: SL 1993, ch 92, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.