South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18-14 — Retroactive application of chapter

The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied.

Last amended: Source: SL 1917, ch 130 , § 9; RC 1919, § 6820; SDC 1939, § 57.0808.