§ 58-34-56

S.D. Codified Laws § 58-34-56 (2026)

Uncollected assessments not allowed as assets.

SL 1966, ch 111 , ch 19, § 18 (5).

An assessment levied upon subscribers, and not collected, shall not be allowed as an asset.

Source: SL 1966, ch 111 , ch 19, § 18 (5).