South Dakota Statutes

§ 10-23-4 — Combined description of tracts assessed to same person.

South Dakota·Title 10 TAXATION·Ch. 10-23 SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract.

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South Dakota § 10-23-4 (Combined description of tracts assessed to same person.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2000, ch 56, § 1.

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