The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§ 10-6-145 to 10-6-147, inclusive, and §§ 10-21-31 and 10-21-32.
S.D. Codified Laws § 10-23-32
Chapter applicable to collection of taxes owed on unreported improvements
Source: SL 1989, ch 85, § 5; SL 2018, ch 63, § 108; SL 2021, ch 44, § 44.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.