The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied. Source: SL 1917, ch 130 , § 9; RC 1919, § 6820; SDC 1939, § 57.0808.
Retroactive application of chapter
SDCL § 10-18-14 — under PROPERTY TAX ABATEMENT AND REFUNDS.
SDCL § 10-18-14