South Dakota Codified Laws 10-23-1. Special assessment delinquencies certified to treasurer–Collection by sale of propertyas for taxes
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If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by sale of the real property subject to the special assessment at the next succeeding sale of real property for delinquent taxes. The sale of the real property shall be conducted in the same manner, time, and location as it is for real property being sold for delinquent property taxes.
Terms Used In South Dakota Codified Laws 10-23-1
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 1992, ch 60, § 2; SL 2018, ch 63, § 74.