10-23-32. Chapter applicable to collection of taxes owed on unreported improvements. The provisions of this chapter apply to the collection of the taxes and interest owed on improvements 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, § 5; SL 2018, ch 63, § 108.
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