All ad valorem taxes provided for in this chapter shall become delinquent and bear penalties on the amount of such taxes in the same manner as county taxes.
S.D. Codified Laws § 7-25A-31
Ad valorem taxes--Delinquency and penalties
Source: SL 1989, ch 59, § 31.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.