Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers > Section 10-38-17 - Reassessment as of original assessment date.

Section 10-38-17 - Reassessment as of original assessment date.

10-38-17. Reassessment as of original assessment date. At the time and place specified in such notice, the secretary of revenue and regulation shall proceed to reassess and revalue such property. The ownership and valuation of the reassessment shall be as of the original assessment date, and shall be in the manner provided by law.

Source: SL 1939, ch 281, § 4; SDC Supp 1960, § 57.0210; SL 2003, ch 272, § 82.