South Dakota Code § 10-17-1

Preparation of list for each assessment district--Lands and lots listed
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As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor
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general may prescribe, containing:
(1) Repealed by SL 1992, ch 80, § 145.
(2) A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;
(3) A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.

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