Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies

S.D. Codified Laws § 10-38-28

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Current through the 2024 Legislative Session
Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies

Sections 10-38-23 to 10-38-27, inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent.

SDCL 10-38-28

SL 1913, ch 340, § 3; RC 1919, § 6665; SDC 1939, § 57.2003.