South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

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

Source: official text