10-33-9. Addition to assessable value for failure to file report.In case any telephone company fails to make the report required by §10-33-4, on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company. Source: SDC 1939, §57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code