S.D. Codified Laws § 7-2-15
This is the official text of S.D. Codified Laws § 7-2-15, 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 levies, assessments, and retirement of indebtedness after change of boundaries
Official statutory text
Where the boundaries of two or more counties have been changed, pursuant to the provisions of this chapter, and the county or counties from which area has been detached has indebtedness charged against such detached area, all levies of taxes, and special assessments, theretofore made against such lands so detached, for the purpose of retiring such indebtedness, shall be continued and collected by the county to which such area is attached, and paid over to the county from which such area is detached until such indebtedness is fully retired.
Source: SDC 1939, § 12.0308 as added by SL 1943, ch 24, § 2.
Source: SDC 1939, § 12.0308 as added by SL 1943, ch 24, § 2.
Status: in_force · Read it on the official government site
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