Each item of assessment shall be numbered consecutively by the finance officer without regard to date, character of local improvement, or description of property. No number may be duplicated.
S.D. Codified Laws § 9-43-97
Numbering of each item of assessment
Source: SL 2012, ch 57, § 25.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.