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

SDCL § 10-38-29: Notice of valuation of centrally assessed property.

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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

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.

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

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