58-34-56. Uncollected assessments not allowed as assets.An assessment levied upon subscribers, and not collected, shall not be allowed as an asset. Source: SL 1966, ch 111, ch 19, §18 (5).
South Dakota Legal Code
58-34-56. Uncollected assessments not allowed as assets.An assessment levied upon subscribers, and not collected, shall not be allowed as an asset. Source: SL 1966, ch 111, ch 19, §18 (5).