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 Repealed by SL 1994, ch 73, §§ 35 to 37.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 Repealed by SL 1994, ch 73, §§ 39, 40.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.