GroundRules
SDCL § 10-23-4: Combined description of tracts assessed to same person.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-23. SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract.
Collected 2026-09-03T15:18:56Z. Source file · JSON