{"data":{"id":"us-sd/sdcl-10-23-1.1","jurisdiction":"us-sd","citation":"SDCL § 10-23-1.1","heading":"Application of assessment procedures.","body":"The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in § 9-38-29, 21-10-6, or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection.","path":["TITLE 10. TAXATION","CHAPTER 10-23. SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-23-1.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"615bfec68723fad666b69b3722787f80e8e2176faf3380a815aaa63e213798ee","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-23-1","next":"us-sd/sdcl-10-23-2"},"notice":"GroundRules: Original legal text. Not legal advice."}