The county treasurer shall, upon receipt of the certificate described by § 10-11-5, enter said assessment and the taxes so extended upon the duplicate tax list for such year or years, and proceed to collect the same in the manner provided by law for the collection of other taxes.
S.D. Codified Laws § 10-11-7
Entry of omitted taxes on duplicate tax list--Collection
Source: SL 1919, ch 110, § 3; SDC 1939, § 57.0346.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.