There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 7 COUNTIES
Chapter 02. Consolidation And Change Of County Boundaries
§7-2-15 Tax levies, assessments, and retirement of indebtedness after change of boundaries.
SD Codified L § 7-2-15 (through 2011) What's This?
7-2-15. Tax levies, assessments, and retirement of indebtedness after change of boundaries. Where the boundaries of two or more counties have been changed, pursuant to the provisions of this chapter, and the county or counties from which area has been detached has indebtedness charged against such detached area, all levies of taxes, and special assessments, theretofore made against such lands so detached, for the purpose of retiring such indebtedness, shall be continued and collected by the county to which such area is attached, and paid over to the county from which such area is detached until such indebtedness is fully retired.
Source: SDC 1939, § 12.0308 as added by SL 1943, ch 24, § 2.
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