The tax upon such reassessment shall be computed and determined at the same tax rate as the original tax on said property for the year or years for which such reassessment was made. Any portion of the relevied tax that shall not have been paid prior to the date of delinquency of the original tax shall bear interest at the same rate and from the same dates as the unpaid portion of the original tax.
S.D. Codified Laws § 10-38-20
Rate of tax on reassessment--Interest from original delinquency date
Source: SL 1939, ch 281, § 7; SDC Supp 1960, § 57.0213.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.