Section 9-43-33 - Delivery to county auditor of Plan One assessment roll--Cancellation ofinstallments paid. - South Dakota Statutes

9-43-33. Delivery to county auditor of Plan One assessment roll--Cancellation of installments paid. Under Plan One, the assessment roll shall be delivered to the county auditor not later than November first next following the date of filing thereof with the municipal treasurer or at the expiration of said thirty-day period for prepayment without interest, whichever is later. Before such delivery the municipal treasurer shall cancel in inverse order of their due dates all installments of any assessment theretofore paid. Thereafter said treasurer shall promptly notify the county auditor of all installments of assessments paid to him, and said auditor shall cancel said installments in inverse order of their due dates upon the assessment roll in his office.

Source: SDC 1939, § 45.2111 (2) as enacted by SL 1949, ch 189, § 4; SL 1951, ch 242, § 1; SL 1953, ch 263, § 2; SL 1963, ch 283, § 8.