SDCL § 10-38-22 — Reassessments subject to laws applicable to original assessment

For the purpose of §§ 10-38-14 to 10-38-21 , inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in § 10-38-14 , shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable.