{"data":{"id":"us-sd/sdcl-10-38-22","jurisdiction":"us-sd","citation":"SDCL § 10-38-22","heading":"Reassessments subject to laws applicable to original assessment.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS"],"source_url":"https://sdlegislature.gov/Statutes/10-38-22","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1b3f872134ddb85b27128fe4c731f216cd40695d0c7e07f9b5b327f1947bb861","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-38-21","next":"us-sd/sdcl-10-38-23"},"notice":"GroundRules: Original legal text. Not legal advice."}