S.D. Codified Laws § 10-23-4

Current with legislation signed by the governor on or before 3/6/2024

Section 10-23-4 - Combined description of tracts assessed to same person

If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract.

SDCL 10-23-4

SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2000, ch 56, § 1.