Section 10-41-42 - Hearing on taxability of property--Notice to secretary--Hearing without notice. - South-dakota Statutes

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10-41-42. Hearing on taxability of property--Notice to secretary--Hearing without notice. Where such certificate shows that a tax is due, the applicant or any person interested in the property, within ten days after the filing thereof, may demand a hearing upon the taxability of said property for inheritance tax purposes. Thereupon the court shall by order fix a time and place for such hearing, and prescribe the method and manner of giving notice thereof, which shall include a direction for the mailing of notice to the secretary of revenue and regulation by ordinary mail at least five days before the hearing date. At the time and place so fixed, and after proof is filed of the giving of the prescribed notice, the court shall proceed to hear and determine the matter and enter its order accordingly. If no hearing is demanded during such ten-day period, the court at any time thereafter, upon the request of the applicant, or any person interested in the property, shall proceed to hear and determine the matter without notice, and enter its order accordingly.

Source: SL 1941, ch 342; SL 1955, ch 411, § 1; SDC Supp 1960, § 57.2329; SL 1964, ch 214, § 1; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-42

10-41-42. Hearing on taxability of property--Notice to secretary--Hearing without notice. Where such certificate shows that a tax is due, the applicant or any person interested in the property, within ten days after the filing thereof, may demand a hearing upon the taxability of said property for inheritance tax purposes. Thereupon the court shall by order fix a time and place for such hearing, and prescribe the method and manner of giving notice thereof, which shall include a direction for the mailing of notice to the secretary of revenue and regulation by ordinary mail at least five days before the hearing date. At the time and place so fixed, and after proof is filed of the giving of the prescribed notice, the court shall proceed to hear and determine the matter and enter its order accordingly. If no hearing is demanded during such ten-day period, the court at any time thereafter, upon the request of the applicant, or any person interested in the property, shall proceed to hear and determine the matter without notice, and enter its order accordingly.

Source: SL 1941, ch 342; SL 1955, ch 411, § 1; SDC Supp 1960, § 57.2329; SL 1964, ch 214, § 1; SL 2003, ch 272, § 82.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-42

10-41-42. Hearing on taxability of property--Notice to secretary--Hearing without notice. Where such certificate shows that a tax is due, the applicant or any person interested in the property, within ten days after the filing thereof, may demand a hearing upon the taxability of said property for inheritance tax purposes. Thereupon the court shall by order fix a time and place for such hearing, and prescribe the method and manner of giving notice thereof, which shall include a direction for the mailing of notice to the secretary of revenue and regulation by ordinary mail at least five days before the hearing date. At the time and place so fixed, and after proof is filed of the giving of the prescribed notice, the court shall proceed to hear and determine the matter and enter its order accordingly. If no hearing is demanded during such ten-day period, the court at any time thereafter, upon the request of the applicant, or any person interested in the property, shall proceed to hear and determine the matter without notice, and enter its order accordingly.

Source: SL 1941, ch 342; SL 1955, ch 411, § 1; SDC Supp 1960, § 57.2329; SL 1964, ch 214, § 1; SL 2003, ch 272, § 82.