Sections 9-43-35, 9-43-36 - Inclusion of Plan One installments and interest in taxes collectible--Certification to county treasurer for collection. Interest included in Plan One installments--Delinque - South Dakota Statutes

9-43-35. Inclusion of Plan One installments and interest in taxes collectible--Certification to county treasurer for collection. The county auditor shall include each installment under Plan One, unless advised by the treasurer of the governmental subdivision affected of the prior payment thereof, in the taxes collectible in the year in which such installment is due, upon each parcel of land so assessed, including interest upon that installment and all subsequent unpaid installments, at the rate fixed by the governing body, and shall certify said installment and interest, together with general taxes, to the county treasurer for collection in accordance with chapter 10-17.

Source: SDC 1939, § 45.2111 (3) as enacted by SL 1949, ch 189, § 4; SL 1951, ch 242, § 1; SL 1953, ch 263, § 3; SL 1955, ch 211; SL 1963, ch 283, § 8.