Section 10-33-15 - Notice of assessment to telephone company--Hearing by secretary of revenue andregulation.
10-33-15. Notice of assessment to telephone company--Hearing by secretary 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 telephone company making return to the Department of Revenue and Regulation, setting out the assessment and fixing a date at least ten days in advance when the representatives of any telephone company, so desiring, may appear before the secretary of revenue and regulation and be heard in all matters relating to the correctness of the assessment of the property of the company. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings.
Source: SDC 1939, § 57.1804; SL 1987, ch 82, § 10; SL 1995, ch 56, § 4; SL 2003, ch 272, § 82.