Section 10-35-11 - Notice of assessment to company--Hearing by Department of Revenue andRegulation. - South Dakota Statutes

10-35-11. Notice of assessment to company--Hearing by Department of Revenue and Regulation. After the assessment is made, the Department of Revenue and Regulation shall give notice by mail to the officers of each company making return to the Department of Revenue and Regulation, setting out the amount of such assessment and fixing a date at least ten days in advance when the representatives of any light or power, heating, water, natural or artificial gas company, so desiring, may appear before the Department of Revenue and Regulation and be heard in all matters relating to the correctness of the assessment of the property of such company. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.

Source: SDC 1939, § 57.1905; SL 1987, ch 82, § 11; SL 2003, ch 272, § 82.