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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - Payment And Receipt Of Property Taxes
§ 10-21-32 Addition of improvements--Collection of taxes and interest owed--Amount.
Universal Citation: SD Codified L § 10-21-32 (2017)
10-21-32. Addition of improvements--Collection of taxes and interest owed--Amount. If, after the hearing required by § 10-21-31, the owner of such real property has not shown cause why such improvements should not be added to the tax roll, the county auditor shall add such improvements to the tax roll for each year that such improvements existed and the county treasurer shall collect the taxes and interest owed on such improvements. The interest provided in § 10-21-23 shall apply to the taxes owed on improvements added to the tax roll pursuant to this section from the first assessment date after the real property was improved.
Source: SL 1989, ch 85, § 3.
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