{"data":{"id":"us-sd/sdcl-10-23-32","jurisdiction":"us-sd","citation":"SDCL § 10-23-32","heading":"Chapter applicable to collection of taxes owed on unreported improvements.","body":"The provisions of this chapter apply to the collection of the taxes and interest owed on improvements 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 10-23. SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-23-32","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4e3ed74b28313ae6191e0a0bf33fdb3222d221008e66d1e52acadeb58b34ab13","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-23-30","next":"us-sd/sdcl-10-23-33"},"notice":"GroundRules: Original legal text. Not legal advice."}