South Dakota Laws > Title 10 > Chapter 23 > § 10-23-32 South Dakota Codified Laws 10-23-32. Chapter applicable to collection of taxes owed on unreported improvements Current as of: 2023 | Check for updates | Other versions The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§ 10-6-145 to 10-6-147, inclusive, and §§ 10-21-31 and 10-21-32. Source: SL 1989, ch 85, § 5; SL 2018, ch 63, § 108; SL 2021, ch 44, § 44. Previous sectionNext section Chapter 23 Contents Ask a question, get an answer ASAP!