Section 10-23-1 - Special assessment delinquencies certified to county treasurer--Collection by sale ofproperty as for taxes. - South Dakota Statutes

10-23-1. Special assessment delinquencies certified to county treasurer--Collection by sale of property as for taxes. Whenever delinquent special assessments levied in any municipality shall be certified to the county auditor as provided in Title 9, it shall be the duty of such auditor immediately to certify the same to the county treasurer, and such delinquent special assessments shall be collected by the county treasurer, by sale of the lots or parcels of land so assessed at the next succeeding sale of real property for delinquent taxes, in the same manner and at the same time and place.

Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 1992, ch 60, § 2.