South Dakota § 9-43-106 - Delivery of assessment roll to county auditor under Plan Two--Notice of payment of delinquent installment.
Full text of South Dakota South Dakota Codified Laws § 9-43-106 — Delivery of assessment roll to county auditor under Plan Two--Notice of payment of delinquent installment., with citation guidance and answers to common questions.
§ 9-43-106. Delivery of assessment roll to county auditor under Plan Two--Notice of payment of delinquent installment.
Under Plan Two, the finance officer shall deliver no later than November first to the county auditor of the county in which the property assessed is located, all special assessments remaining unpaid that have become delinquent on or before October first. The finance officer shall certify to the county auditor the original amount of the assessment or installment, the amount of accrued interest of the assessment, the name of the property owner as provided by the director of equalization, the character of the improvement for which the assessment was made, and the legal description of the property. The county auditor shall include the delinquent installment and accrued interest in the following year at the time the real property tax is paid and shall certify the installment and interest, together with the general taxes, to the county treasurer for collection pursuant to the provisions of chapter 10-17.
After delivery of the assessment roll to the county auditor, the finance officer shall promptly notify the county auditor of all delinquent installments of assessments paid to the finance officer prior to January first, and the auditor shall cancel the delinquent installment.
Source: SL 2012, ch 57, § 34; SL 2015, ch 60, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 9-43-106
What does South Dakota Codified Laws § 9-43-106 cover?
Section 9-43-106 ("Delivery of assessment roll to county auditor under Plan Two--Notice of payment of delinquent installment.") 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 § 9-43-106?
A common citation format is "South Dakota Codified Laws § 9-43-106" (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 § 9-43-106 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.