Section 10-29-12 - Notice to airline company of hearing by secretary of revenue and regulation--Equalization of assessment. - South Dakota Statutes

10-29-12. Notice to airline company of hearing by secretary of revenue and regulation--Equalization of assessment. The Department of Revenue and Regulation shall give notice by registered or certified mail to the office of any airline company making a return of property of the assessment made by it, and the notice shall fix a time, not less than ten days after the mailing thereof, when the airline company may appear before the secretary of revenue and regulation and be heard upon all matters relating to the assessment. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings. After the hearing, the secretary of revenue and regulation shall, on or before the fourth Monday in August, equalize the assessment and notify each company thereof by registered or certified mail.

Source: SL 1961, ch 449, § 9; SL 1987, ch 82, § 9; SL 1995, ch 56, § 2; SL 2003, ch 272, § 82.