{"data":{"id":"us-sd/sdcl-10-38-28","jurisdiction":"us-sd","citation":"SDCL § 10-38-28","heading":"Special assessment collection procedure applicable to past delinquencies.","body":"Sections 10-38-23 to 10-38-27, inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent.","path":["TITLE 10. TAXATION","CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS"],"source_url":"https://sdlegislature.gov/Statutes/10-38-28","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ab227c6e23031d536b4eee10b93f7a1ac46e7bae8be08f714ccaec2cde6df8b9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-38-27","next":"us-sd/sdcl-10-38-29"},"notice":"GroundRules: Original legal text. Not legal advice."}