10-33-15 Notice of assessment and hearing date before secretary of revenue.
Notice of assessment and hearing date before secretary of revenue.
assessment is made on each company not subject to the tax imposed by § 10-33-21, the Department
of Revenue shall give notice by mail to the officers of each telephone company making return to the
department, setting out the assessment and fixing a date at least ten days in advance when the
representatives of any telephone company, so desiring, may appear before the secretary of revenue
and be heard in all matters relating to the correctness of the assessment of the property of the
company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the
conduct of the hearings.
Source: SDC 1939, § 57.1804; SL 1987, ch 82, § 10; SL 1995, ch 56, § 4; SL 2003, ch 272 (Ex.
Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 54, § 8.