46A-11-19. Assessments for drainage–Enforcement by county treasurer, sale of property.
Assessments for drainage or installments shall be enforced by the county treasurer by sale of property at an annual tax sale. However, no late assessment or installment may be included in the sale for any year unless it was delinquent on or before August first of that year. Any provisions of law relating to collection of general taxes, redemption from taxes, and issuance of tax deeds shall apply to enforcement of a lien or drainage assessment if applicable, except that a treasurer’s deed issued upon a delinquent drainage assessment shall state that the title is subject to claims which the state or any political subdivision may have against the title for annual taxes.
Source: SDC 1939, §61.1008; SDCL, §46-21-19; SL 1985, ch 362, §116.