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

SDCL § 10-38-23: General tax laws applicable to collection of special assessments from utilities.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS

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.

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

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