S.D. Codified Laws § 46A-3E-13
This is the official text of S.D. Codified Laws § 46A-3E-13, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
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Tax levy and special assessment--Extension
Official statutory text
The tax collecting officials shall extend the levy or special assessments upon the tax list of the county, municipality, or other appropriate tax paying entity for the tax year against each description of taxable property or, in the case of special assessments, against each description of taxable property to be specially assessed within the water development district, in the same manner and with the same effect as other taxes and assessments are extended, including the authority, requirements, and procedures contained in chapter 9-43 .
Source: SL 1984 (SS), ch 1, § 57; SL 1987, ch 333, § 3; SL 2025, ch 186, § 64.
Source: SL 1984 (SS), ch 1, § 57; SL 1987, ch 333, § 3; SL 2025, ch 186, § 64.
Status: in_force · Read it on the official government site
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