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SOUTH DAKOTA STATUTES AND CODES
Section 7-25A-31 - Ad valorem taxes--Delinquency and penalties.
7-25A-31. Ad valorem taxes--Delinquency and penalties. All ad valorem taxes provided for in this chapter shall become delinquent and bear penalties on the amount of such taxes in the same manner as county taxes.
Source: SL 1989, ch 59, § 31.
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