<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084028Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084028SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084028CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2084028Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084028DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084028000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084028SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084028SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements."><meta property="og:description" content="SDLRC Codified Law 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-23-32"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084028Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-23-32" rel="noopener"><span class="s2084028SENU">10-23-32</span></a><span xml:space="preserve" class="s2084028SENU">. </span><span class="s2084028CL">Chapter applicable to collection of taxes owed on unreported improvements.</span></p><p dir="ltr" class="s2084028Normal-000000"><span xml:space="preserve" class="s2084028DefaultParagraphFont">The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-145" rel="noopener"><span class="s2084028DefaultParagraphFont">10-6-145</span></a><span xml:space="preserve" class="s2084028DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-147" rel="noopener"><span class="s2084028DefaultParagraphFont">10-6-147</span></a><span xml:space="preserve" class="s2084028DefaultParagraphFont">, inclusive, and §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-31" rel="noopener"><span class="s2084028DefaultParagraphFont">10-21-31</span></a><span xml:space="preserve" class="s2084028DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-32" rel="noopener"><span class="s2084028DefaultParagraphFont">10-21-32</span></a><span class="s2084028DefaultParagraphFont">.</span></p><p dir="ltr" class="s2084028Normal"><span xml:space="preserve" class="s2084028000001"> </span></p><p dir="ltr" class="s2084028Normal"><span class="s2084028SCL">Source:</span><span xml:space="preserve" class="s2084028SCL-000002"> SL 1989, ch 85, § 5; SL 2018, ch 63, § 108; SL 2021, ch 44, § 44.</span></p></div></body></html>