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CHAPTER 10-38

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 Repealed.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 Repealed.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.


Back to Title 10