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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-28 Special assessment collection procedure applicable to past delinquencies.
Universal Citation: SD Codified L § 10-38-28 (2017)
10-38-28. Special assessment collection procedure applicable to past delinquencies. Sections 10-38-23 to 10-38-27, inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent.
Source: SL 1913, ch 340, § 3; RC 1919, § 6665; SDC 1939, § 57.2003.
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