South Dakota Statutes
§ 10-38-20 — Rate of tax on reassessment--Interest from original delinquency date.
South Dakota § 10-38-20
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-20 (Rate of tax on reassessment--Interest from original delinquency date.) 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 § 10-38-20 (2026).
Text
The tax upon such reassessment shall be computed and determined at the same tax rate as the original tax on said property for the year or years for which such reassessment was made. Any portion of the relevied tax that shall not have been paid prior to the date of delinquency of the original tax shall bear interest at the same rate and from the same dates as the unpaid portion of the original tax.
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Legislative History
SL 1939, ch 281, § 7; SDC Supp 1960, § 57.0213.
Nearby Sections
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-38-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-20.