South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-38-17: Reassessment as of original assessment date.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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