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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-25 Sale of utility property for special assessment.
Universal Citation: SD Codified L § 10-38-25 (2017)
10-38-25. Sale of utility property for special assessment. If the special assessment or assessments for which such property is distrained, and the accrued costs thereon, are not paid before the day appointed for such sale, such treasurer shall proceed to sell such property at public auction, or so much thereof as shall be sufficient to pay such special assessment, penalty, and cost of such seizure and sale.
Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.
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