Chapter 38 - ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
- Section 10-38-1 - Opportunity for hearing before department-Purpose of hearings-Notice to taxpayer
- Section 10-38-2 to 10-38-4 - [Repealed]
- Section 10-38-5 - False statement in utility report-Petty offense
- Section 10-38-6 - Failure of utility to file report as petty offense-Each day as separate offense-Notice and 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 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
- Section 10-38-18, 10-38-19 - [Repealed]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 - Special assessment-Delinquent utility-Seizure and advertisement of property
- 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 by treasurer
- 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-Exemption if appellant is state
- Section 10-38-34 - Nonparticipation in administrative action not a bar to appeal