South Dakota Statutes
§ 10-38-28 — Special assessment collection procedure applicable to past delinquencies.
South Dakota § 10-38-28
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-28 (Special assessment collection procedure applicable to past delinquencies.) 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 § 10-38-28 (2026).
Text
Sections 10-38-23 to 10-38-27 , inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent.
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Legislative History
SL 1913, ch 340, § 3; RC 1919, § 6665; SDC 1939, § 57.2003.
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Bluebook (online)
South Dakota § 10-38-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-28.