{"data":{"id":"us-sd/sdcl-7-25a-31","jurisdiction":"us-sd","citation":"SDCL § 7-25A-31","heading":"Ad valorem taxes--Delinquency and penalties.","body":"All ad valorem taxes provided for in this chapter shall become delinquent and bear penalties on the amount of such taxes in the same manner as county taxes.","path":["TITLE 7. COUNTIES","CHAPTER 7-25A. IMPROVEMENT DISTRICTS"],"source_url":"https://sdlegislature.gov/Statutes/7-25A-31","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1d5573055de5e7fa4563c941723975a24599c66c5b1abec636811e591062cd33","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-7-25a-30","next":"us-sd/sdcl-7-25a-32"},"notice":"GroundRules: Original legal text. Not legal advice."}