{"data":{"id":"us-sd/sdcl-10-22-62","jurisdiction":"us-sd","citation":"SDCL § 10-22-62","heading":"Applicability of chapter.","body":"The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147, inclusive, and §§ 10-21-31 and 10-21-32.","path":["TITLE 10. TAXATION","CHAPTER 10-22. COLLECTION OF DELINQUENT PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-22-62","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3d779a94c271c7403ea57cb50c9ef7a383a7546ae9b44330b6fe30f57d894bdd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-22-61","next":"us-sd/sdcl-10-23-1"},"notice":"GroundRules: Original legal text. Not legal advice."}