South Dakota § 10-23-1 - Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
Full text of South Dakota South Dakota Codified Laws § 10-23-1 — Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes., with citation guidance and answers to common questions.
§ 10-23-1. Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by sale of the real property subject to the special assessment at the next succeeding sale of real property for delinquent taxes. The sale of the real property shall be conducted in the same manner, time, and location as it is for real property being sold for delinquent property taxes.
Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 1992, ch 60, § 2; SL 2018, ch 63, § 74.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-23-1
What does South Dakota Codified Laws § 10-23-1 cover?
Section 10-23-1 ("Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.") 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 § 10-23-1?
A common citation format is "South Dakota Codified Laws § 10-23-1" (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 § 10-23-1 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.