For the purpose of §§ 10-38-14 to 10-38-21, inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in § 10-38-14, shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable.
S.D. Codified Laws § 10-38-22
Reassessments subject to laws applicable to original assessment
Source: SL 1939, ch 281, § 6; SDC Supp 1960, § 57.0212.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.