South Dakota Statutes

§ 10-21-25 — Penalty and interest collected in addition to principal amount.

South Dakota·Title 10 TAXATION·Ch. 10-21 PAYMENT AND RECEIPT OF PROPERTY TAXES
All penalty and interest provided for in § 10-21-23 shall be collected by the treasurer in addition to the principal amount.

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Legislative History

SL 1899, ch 42, § 1; RPolC 1903, § 2192; SL 1913, ch 350, § 3; RC 1919, § 6761; SL 1925, ch 87; SL 1931, ch 254, § 1; SL 1933, ch 197, § 1; SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 2018, ch 63, § 23.

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