State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-35 > Statute-10-35-8

10-35-8. Addition to assessable value for failure to file annual report. In case any light or power, heating, water, natural or artificial gas company fails to make the report required by § 10-35-3 on or before April fifteenth of each year, the Department of Revenue and Regulation in its discretion may add twenty-five percent to the assessable value of the property of such company.

Source: SDC 1939, § 57.1904; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-35 > Statute-10-35-8

10-35-8. Addition to assessable value for failure to file annual report. In case any light or power, heating, water, natural or artificial gas company fails to make the report required by § 10-35-3 on or before April fifteenth of each year, the Department of Revenue and Regulation in its discretion may add twenty-five percent to the assessable value of the property of such company.

Source: SDC 1939, § 57.1904; SL 2003, ch 272, § 82.