South Dakota § 10-38-24 - Special assessment--Delinquent utility--Seizure and advertisement of property.
Full text of South Dakota South Dakota Codified Laws § 10-38-24 — Special assessment--Delinquent utility--Seizure and advertisement of property., with citation guidance and answers to common questions.
§ 10-38-24. Special assessment--Delinquent utility--Seizure and advertisement of property.
If any public utility company, subject to taxation pursuant to chapter 10-28, 10-33, or 10-35 shall neglect or refuse to pay any special assessment levied against such utility company, the county treasurer, city treasurer, or other officer charged with its collection, whenever such special assessment shall become delinquent, shall collect the same by seizure of engines, cars, rolling stock, and any personal property of such company, in an amount sufficient to pay such special assessment, with accrued penalty and interest and all accrued costs, wherever the same may be found in the county or counties in which such special assessment may have been made and levied, and shall immediately proceed to advertise the same for sale in three public places in the county, or by advertisement in one of the newspapers published in the county where such property is taken, for a period of at least ten days before such sale, stating the time when and place where such property will be sold.
Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002; SL 2021, ch 43, § 19.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-38-24
What does South Dakota Codified Laws § 10-38-24 cover?
Section 10-38-24 ("Special assessment--Delinquent utility--Seizure and advertisement of property.") 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 § 10-38-24?
A common citation format is "South Dakota Codified Laws § 10-38-24" (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 § 10-38-24 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.