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 §§10-6-145 to 10-6-147, inclusive, and §§10-21-31 and 10-21-32. Source: SL 1989, ch 85, §4; SL 2018, ch 63, §73; SL 2021, ch 44, § 44.
South Dakota Legal Code