Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 23 - Sale Of Real Property For Taxes And Assessments > Section 10-23-4 - Combined description of tracts assessed to same person.

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

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.

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