South Dakota § 10-21-32 Collection of taxes and interest on improvement from first assessment date after property was improved.

South Dakota Statutes

§ 10-21-32 — Collection of taxes and interest on improvement from first assessment date after property was improved.

South Dakota § 10-21-32

Title 10TAXATION

Ch. 10-21PAYMENT AND RECEIPT OF PROPERTY TAXES

This text of South Dakota § 10-21-32 (Collection of taxes and interest on improvement from first assessment date after property was improved.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-21-32 (2026).

Text

If, after the hearing required by § 10-21-31 , the owner of the real property has not shown cause why the improvement should not be added to the tax roll, the county auditor shall add the improvement to the tax roll for each year that the improvement existed and the treasurer shall collect the taxes and interest owed on the improvement. The interest provided in § 10-21-23 applies to the taxes owed on improvements added to the tax roll pursuant to this section from the first assessment date after the real property was improved.

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If, after the hearing required by § 10-21-31 , the owner of the real property has not shown cause why the improvement should not be added to the tax roll, the county auditor shall add the improvement to the tax roll for each year that the improvement existed and the treasurer shall collect the taxes and interest owed on the improvement. The interest provided in § 10-21-23 applies to the taxes owed on improvements added to the tax roll pursuant to this section from the first assessment date after the real property was improved.