§ 34-11A-21

S.D. Codified Laws § 34-11A-21 (2026)

Tax levy and special assessment--Collection.

SL 1982, ch 259 , § 22; SL 2000, ch 166 , § 5.

The tax and the special assessment shall be collected as other taxes and special assessments are collected in the county.

Source: SL 1982, ch 259 , § 22; SL 2000, ch 166 , § 5.