Section 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension,collection and distribution of tax. - South Dakota Statutes

10-35-12. Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax. After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue and Regulation shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue and Regulation shall certify the value finally determined to the county auditor of each county in which the company assessed owns property, which value shall be entered on the tax lists of such county and the proper levies extended thereon, and the tax so extended shall be collected by the county treasurer and distributed by him in the same manner as other taxes.

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