South Dakota § 46A-3E-13 - Tax levy and special assessment--Extension.
Full text of South Dakota South Dakota Codified Laws § 46A-3E-13 — Tax levy and special assessment--Extension., with citation guidance and answers to common questions.
§ 46A-3E-13. Tax levy and special assessment--Extension.
The tax collecting officials shall extend the levy or special assessments upon the tax list of the county, municipality, or other appropriate tax paying entity for the tax year against each description of taxable property or, in the case of special assessments, against each description of taxable property to be specially assessed within the water development district, in the same manner and with the same effect as other taxes and assessments are extended, including the authority, requirements, and procedures contained in chapter 9-43.
Source: SL 1984 (SS), ch 1, § 57; SL 1987, ch 333, § 3; SL 2025, ch 186, § 64.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-3E-13
What does South Dakota Codified Laws § 46A-3E-13 cover?
Section 46A-3E-13 ("Tax levy and special assessment--Extension.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 46A-3E-13?
A common citation format is "South Dakota Codified Laws § 46A-3E-13" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 46A-3E-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.