S.D. Codified Laws § 10-23-32

Current through the 2024 Legislative Session

Section 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements

The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§ 10-6-145 to 10-6-147, inclusive, and §§ 10-21-31 and 10-21-32.

SDCL 10-23-32

SL 1989, ch 85, § 5; SL 2018, ch 63, § 108; SL 2021, ch 44, § 44.

Amended by S.L. 2018, ch. 63,s. 108, eff. 7/1/2018.