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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-23 General tax laws applicable to collection of special assessments from utilities.
Universal Citation: SD Codified L § 10-38-23 (2017)
10-38-23. General tax laws applicable to collection of special assessments from utilities. The provisions of this code relating to general taxes shall apply to the enforcement and collection of any delinquent special assessment against a public utility company, so far as such provisions are applicable, and wherever in this code reference is made to general taxes, the same shall be construed to include special assessments, as well as taxes for general purposes.
Source: SL 1913, ch 340, § 2; RC 1919, § 6664; SDC 1939, § 57.2004.
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