The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in § 9-38-29 , 21-10-6 , or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection. Source: SL 1989, ch 95 .
Application of assessment procedures
SDCL § 10-23-1.1 — under SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS.
SDCL § 10-23-1.1