S.D. Codified Laws § 10-23-1.1
Current with legislation signed by the governor on or before 3/6/2024
The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in § 9-38-29, 21-10-6, or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection.
SDCL 10-23-1.1