Section 9-43-49.1 - Collection of delinquent assessments with tax on property. - South Dakota Statutes

9-43-49.1. Collection of delinquent assessments with tax on property. Any delinquent municipality special assessment certified to the county treasurer after July 1, 1970, and certified according to the procedure in §§ 9-43-35 and 9-43-49, shall be collected by the county treasurer in the following year at the time when the real property tax is paid on the lot or parcel of land with the same legal description as that of the delinquent municipality special assessment.

Source: SL 1970, ch 64; SL 1992, ch 60, § 2.