South Dakota Code § 46A-11-29

Unpaid installments of assessments for drainage--Extension by board of county commissioners--Drainage refunding bonds authorized
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The board of any county having outstanding drainage bonds issued under the provisions of this chapter may extend unpaid installments of assessments for such project and issue and sell drainage refunding bonds as provided in §§
46A-11-30
to
46A-11-34
, inclusive.

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