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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-20 Rate of tax on reassessment--Interest from original delinquency date.
Universal Citation: SD Codified L § 10-38-20 (2017)
10-38-20. Rate of tax on reassessment--Interest from original delinquency date. The tax upon such reassessment shall be computed and determined at the same tax rate as the original tax on said property for the year or years for which such reassessment was made. Any portion of the relevied tax that shall not have been paid prior to the date of delinquency of the original tax shall bear interest at the same rate and from the same dates as the unpaid portion of the original tax.
Source: SL 1939, ch 281, § 7; SDC Supp 1960, § 57.0213.
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