South Dakota 21 — Payment And Receipt Of Property Taxes
- 10-21-1 — County treasurer as collector of all taxes--Collection and credit to proper funds.
- 10-21-1.1 — Written bill sent to each property taxpayer--Contents--Annual levy sheet providedupon request--Form prescribed.
- 10-21-2 — Demand not necessary to fix liability--Duty of taxpayer.
- 10-21-3 — Repealed.
- 10-21-4 — Due date of taxes--Acceleration on removal of property.
- 10-21-5 — Preferred claim in receivership, bankruptcy and trust administration.
- 10-21-6 — Notice to county treasurer as creditor in receivership, bankruptcy and trustadministration--Assertion of claim for taxes.
- 10-21-7 — Acceptance of partial payments authorized by county commissioners--Personalproperty taxes paid first--Designation of real property to which partial paymentapplied.
- 10-21-7.1 — Monthly payment of property taxes by electronic transmission.
- 10-21-7.2 — Deadline for electronically transmitted payments.
- 10-21-7.3 — Determining delinquency of electronically transmitted payments.
- 10-21-7.4 — Receipt for monthly electronically transmitted payments.
- 10-21-8 — Proportionate share of taxes paid by part owner of real estate--Interest relieved fromsale for delinquent taxes.
- 10-21-9 — , 10-21-10. Repealed.
- 10-21-11 — Warrants receivable in payment of taxes.
- 10-21-12 — Endorsement of warrant exceeding amount of tax payable--Receipts taken fromtaxpayer.
- 10-21-13 — Dispute by taxing district of application of warrant to taxes.
- 10-21-14 — Duplicate tax receipts issued by treasurer--Contents--Failure to show state taxseparately or required information as misdemeanor.
- 10-21-15 — Oldest tax collected first--Tax receipt as bar to further collections except as stated inreceipt.
- 10-21-16 — Binding and numbering of tax receipts--Separate series used for separate years.
- 10-21-17 — Intentionally issuing tax receipt or duplicate stating payment in warrants or orderswhen payment in cash constitutes theft.
- 10-21-18 — Fraudulent variations between original and duplicate receipt as theft.
- 10-21-19 — Posting of payments to tax lists.
- 10-21-20 — Tax payment certificate attached to subdivision plat.
- 10-21-21 — Ensuring proper amount of taxes collected--Liability of treasurer for deficiencies incollection.
- 10-21-22 — Repealed.
- 10-21-23 — Delinquency dates for real estate taxes--Interest.
- 10-21-24 — Repealed.
- 10-21-25 — Penalties and interest collected in addition to principal amount.
- 10-21-26 — Delinquency date postponed when tax records destroyed.
- 10-21-27 — Distribution of tax collections to municipalities, townships and school districts.
- 10-21-28 — Prepayment of tax by mining, processing, electrical generating, or other industrialoperation--County commissioners may negotiate--Special classification not affected.
- 10-21-29 — Prepayment to be voluntary--Compulsion as malfeasance.
- 10-21-30 — Computation of tax--Credit for tax prepaid.
- 10-21-31 — Addition of unreported real property improvements to tax roll--Notice to owner ofproperty--Hearing.
- 10-21-32 — Addition of improvements--Collection of taxes and interest owed--Amount.
- 10-21-33 — Taxes as perpetual lien.
- 10-21-34 — Continuing authorization for payment of property taxes permitted--Electronictransfers.
- 10-21-35 — Divided assessment when portion of real estate purchased.
- 10-21-36 — Manufactured home on site for certain short time period exempt from taxes.
- 10-21-37 — Manufactured home on site assessed as real property--Tax levy--Taxes to be paid infull before transfer.
- 10-21-38 — Manufactured home assessed as real property--Current taxes to be paid in full priorto transfer.
- 10-21-39 — No taxes due on manufactured home in dealer's inventory.