South Dakota § 7-2-15 Tax levies, assessments, and retirement of indebtedness after change of boundaries.

South Dakota Statutes

§ 7-2-15 — Tax levies, assessments, and retirement of indebtedness after change of boundaries.

South Dakota § 7-2-15

Title 7COUNTIES

Ch. 7-1CONSOLIDATION AND CHANGE OF COUNTY BOUNDARIES

This text of South Dakota § 7-2-15 (Tax levies, assessments, and retirement of indebtedness after change of boundaries.) 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 § 7-2-15 (2026).

Text

Where the boundaries of two or more counties have been changed, pursuant to the provisions of this chapter, and the county or counties from which area has been detached has indebtedness charged against such detached area, all levies of taxes, and special assessments, theretofore made against such lands so detached, for the purpose of retiring such indebtedness, shall be continued and collected by the county to which such area is attached, and paid over to the county from which such area is detached until such indebtedness is fully retired.

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Where the boundaries of two or more counties have been changed, pursuant to the provisions of this chapter, and the county or counties from which area has been detached has indebtedness charged against such detached area, all levies of taxes, and special assessments, theretofore made against such lands so detached, for the purpose of retiring such indebtedness, shall be continued and collected by the county to which such area is attached, and paid over to the county from which such area is detached until such indebtedness is fully retired.