SDCL 10-23-1 Special Assessment Delinquencies Certified to Treasurer-Collection By Sale of Property As For Taxes

• Library: South Dakota Statutes
• Edition: 2023
• Currency: Current through the 2023 Legislative Session
• Year: 2023
• Citation: SDCL 10-23-1

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,...