The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied.
S.D. Codified Laws § 10-18-14
Retroactive application of chapter
Source: SL 1917, ch 130, § 9; RC 1919, § 6820; SDC 1939, § 57.0808.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.