§ 10-18-14

S.D. Codified Laws § 10-18-14 (2026)

Retroactive application of chapter.

SL 1917, ch 130 , § 9; RC 1919, § 6820; SDC 1939, § 57.0808.

The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied.

Source: SL 1917, ch 130 , § 9; RC 1919, § 6820; SDC 1939, § 57.0808.