The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, and §§ 10-21-31 and
Chapter applicable to collection of taxes owed on unreported improvements
SDCL § 10-23-32 — under SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS.
SDCL § 10-23-32