SDCL § 9-43-110: Amount owing by county, municipality, school district, or the state on account of assessments against property within municipality.

The amount owing by any county, municipality, school district, or the state on account of assessments under Plan One or Plan Two against property within the municipality is payable by the treasurer of the governmental subdivision affected and shall be paid in like installments and with like interest and penalty as provided by law for other assessable real property.