Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
- Section 10-38-1 - Opportunity for hearing before Department of Revenue and Regulation--Purpose ofhearings--Notice to taxpayer.
- Sections 10-38-2 to 10-38-4 - Repealed
- Section 10-38-5 - False statement in utility report as petty offense.
- Section 10-38-6 - Failure of utility to file report as petty offense--Each day as separate offense--Noticeand opportunity to correct defect required on good faith attempt to comply.
- Section 10-38-7 - Disposition of penalties.
- Section 10-38-8 - Addition to assessment or tax for failure of utility to make report.
- Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor.
- Section 10-38-10 - Action in circuit court for collection of tax, penalties and interest.
- Section 10-38-11 - Allegation of tax liability--Treasurer's books as prima facie evidence.
- Section 10-38-12 - Judgment for taxes, penalties and costs.
- Section 10-38-13 - Defenses in action for collection of taxes--Reassessment ordered by court.
- Section 10-38-14 - Secretary of revenue and regulation to redetermine tax when set aside by court.
- Section 10-38-15 - Information required by secretary for purpose of reassessment.
- Section 10-38-16 - Notice to taxpayer of time and place of reassessment.
- Section 10-38-17 - Reassessment as of original assessment date.
- Sections 10-38-18, 10-38-19 - Repealed
- Section 10-38-20 - Rate of tax on reassessment--Interest from original delinquency date.
- Section 10-38-21 - Repeated reassessments.
- Section 10-38-22 - Reassessments subject to laws applicable to original assessment.
- Section 10-38-23 - General tax laws applicable to collection of special assessments from utilities.
- Section 10-38-24 - Seizure and advertisement for sale of property of utility delinquent in specialassessment.
- Section 10-38-25 - Sale of utility property for special assessment.
- Section 10-38-26 - Surplus above special assessments and expenses returned to utility--Accounting bytreasurer.
- Section 10-38-27 - Return to utility of property not sold for want of bidders.
- Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies.
- Section 10-38-29 - Notice of valuation of centrally assessed property.
- Section 10-38-30 - Appeal of valuation of centrally assessed property--Notice of appeal.
- Section 10-38-31 - De novo appeals of centrally assessed property.
- Section 10-38-32 - Perfection of appeals of centrally assessed property.
- Section 10-38-33 - Consolidation of appeals of centrally assessed property.
- Section 10-38-33.1 - Circuit court may award attorney fees against unsuccessful appellant.
- Section 10-38-33.2 - Supreme Court may award attorney fees against unsuccessful appellant--Exemptionif appellant is state.