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 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37.
10-38-5 False statement in utility report--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 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40.
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 Special assessment--Delinquent utility--Seizure and advertisement of property.
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.