{"data":{"id":"us-sd/sdcl-10-22-60","jurisdiction":"us-sd","citation":"SDCL § 10-22-60","heading":"Taxes, penalties, and interest subject to reciprocal enforcement.","body":"The term, taxes, as used in §§ 10-22-59 and 10-22-61 means:\n(1) Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;\n(2) Any and all penalties lawfully imposed pursuant to a taxing statute; and\n(3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.","path":["TITLE 10. TAXATION","CHAPTER 10-22. COLLECTION OF DELINQUENT PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-22-60","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7a99d2083a19f3cd9fd371d4bac3e86ae6875bc88355b72e0a7a94fddc767340","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-22-59","next":"us-sd/sdcl-10-22-61"},"notice":"GroundRules: Original legal text. Not legal advice."}