10-38-22. Reassessments subject to laws applicable to original assessment.For the purpose of §§10-38-14 to 10-38-21, inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in §10-38-14, shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable. Source: SL 1939, ch 281, §6; SDC Supp 1960, §57.0212.
South Dakota Legal Code