§ 10-22-62 Applicability of chapter.

SD Codified L § 10-22-62 (2019) (N/A)
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10-22-62. Applicability of chapter. The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-36.1 to 10-6-36.3, inclusive, and §§ 10-21-31 and 10-21-32.

Source: SL 1989, ch 85, § 4; SL 2018, ch 63, § 73.