2012 South Dakota Codified Laws
Title 9 MUNICIPAL GOVERNMENT
Chapter 43. Special Assessments And Financing Of Improvements
§9-43-106 Delivery of assessment roll to county auditor under Plan Two.

9-43-106. Delivery of assessment roll to county auditor under Plan Two. Under Plan Two, the finance officer shall deliver no later than November first to the county auditor of the county in which the property assessed is located, all special assessments remaining unpaid that have become delinquent on or before October first. The finance officer shall certify to the county auditor the original amount of the assessment or installment, the amount of accrued interest of the assessment, the name of the property owner as provided by the director of equalization, the character of the improvement for which the assessment was made, and the legal description of the property. The county auditor shall include the delinquent installment and accrued interest in the following year at the time the real property tax is paid and shall certify the installment and interest, together with the general taxes, to the county treasurer for collection in accordance with chapter 10-17.

Source: SL 2012, ch 57, § 34.