Sections 10-38-23 to 10-38-27, inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent.
S.D. Codified Laws § 10-38-28
Special assessment collection procedure applicable to past delinquencies
Source: SL 1913, ch 340, § 3; RC 1919, § 6665; SDC 1939, § 57.2003.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.