South Dakota Statutes
§ 10-38-23 — General tax laws applicable to collection of special assessments from utilities.
South Dakota § 10-38-23
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-23 (General tax laws applicable to collection of special assessments from utilities.) 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 § 10-38-23 (2026).
Text
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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Legislative History
SL 1913, ch 340, § 2; RC 1919, § 6664; SDC 1939, § 57.2004.
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Bluebook (online)
South Dakota § 10-38-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-23.