South Dakota § 9-22-4 - Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.
Full text of South Dakota South Dakota Codified Laws § 9-22-4 — Assignment of delinquent accounts receivable--Disposition of uncollectible accounts., with citation guidance and answers to common questions.
§ 9-22-4. Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.
Every municipality may assign for collection any or all delinquent accounts receivable. After reasonable collection efforts the governing body may determine that an account is uncollectible, and by formal action direct that the uncollectible amount be removed from the records and disclosed on that year's financial report. Evidence of the debt removed from the records by the formal action of the governing body shall be retained by the municipality to support possible subsequent collection of that debt.
Source: SDC Supp 1960, § 45.0201-1 (23) as added by SL 1964, ch 138; SL 1974, ch 74; SL 1979, ch 57.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 9-22-4
What does South Dakota Codified Laws § 9-22-4 cover?
Section 9-22-4 ("Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.") 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 § 9-22-4?
A common citation format is "South Dakota Codified Laws § 9-22-4" (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 § 9-22-4 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.