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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-7 Entry of omitted taxes on duplicate tax list--Collection.
Universal Citation: SD Codified L § 10-11-7 (2017)
10-11-7. Entry of omitted taxes on duplicate tax list--Collection. The county treasurer shall, upon receipt of the certificate described by § 10-11-5, enter said assessment and the taxes so extended upon the duplicate tax list for such year or years, and proceed to collect the same in the manner provided by law for the collection of other taxes.
Source: SL 1919, ch 110, § 3; SDC 1939, § 57.0346.
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