South Dakota Statutes
§ 10-38-23 — General tax laws applicable to collection of special assessments from utilities.
South Dakota·Title 10 TAXATION·Ch. 10-36A ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
The provisions of this code relating to general taxes shall apply to the enforcement and collection of any delinquent special assessment against a public utility company, so far as such provisions are applicable, and wherever in this code reference is made to general taxes, the same shall be construed to include special assessments, as well as taxes for general purposes.
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South Dakota § 10-38-23 (General tax laws applicable to collection of special assessments from utilities.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1913, ch 340, § 2; RC 1919, § 6664; SDC 1939, § 57.2004.
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