ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
10-38-1 Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer. 10-38-2 to 10-38-4. Repealed. 10-38-5 False statement in utility report as petty offense. 10-38-6 Failure of utility to file report as petty offense--Each day as separate offense--Notice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. 10-38-7 Disposition of penalties. 10-38-8 Addition to assessment or tax for failure of utility to make report. 10-38-9 False statement or failure to furnish information concerning utility as misdemeanor. 10-38-10 Action in circuit court for collection of tax, penalties and interest. 10-38-11 Allegation of tax liability--Treasurer's books as prima facie evidence. 10-38-12 Judgment for taxes, penalties and costs. 10-38-13 Defenses in action for collection of taxes--Reassessment ordered by court. 10-38-14 Secretary to redetermine tax when set aside by court. 10-38-15 Information required by secretary for purpose of reassessment. 10-38-16 Notice to taxpayer of time and place of reassessment. 10-38-17 Reassessment as of original assessment date. 10-38-18, 10-38-19. Repealed. 10-38-20 Rate of tax on reassessment--Interest from original delinquency date. 10-38-21 Repeated reassessments. 10-38-22 Reassessments subject to laws applicable to original assessment. 10-38-23 General tax laws applicable to collection of special assessments from utilities. 10-38-24 Seizure and advertisement for sale of property of utility delinquent in special assessment. 10-38-25 Sale of utility property for special assessment. 10-38-26 Surplus above special assessments and expenses returned to utility--Accounting by treasurer. 10-38-27 Return to utility of property not sold for want of bidders. 10-38-28 Special assessment collection procedure applicable to past delinquencies. 10-38-29 Notice of valuation of centrally assessed property. 10-38-30 Appeal of valuation of centrally assessed property--Notice of appeal. 10-38-31 De novo appeals of centrally assessed property. 10-38-32 Perfection of appeals of centrally assessed property. 10-38-33 Consolidation of appeals of centrally assessed property. 10-38-33.1 Circuit court may award attorney fees against unsuccessful appellant. 10-38-33.2 Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state. 10-38-34 Nonparticipation in administrative action not a bar to appeal.