2011 South Dakota Code
Title 10 TAXATION
Chapter 22. Collection Of Delinquent Property Taxes
§10-22-1 November notice mailed to delinquent taxpayers--Contents.

10-22-1. November notice mailed to delinquent taxpayers--Contents. Between the first and fifteenth day of November in each year, the county treasurer shall prepare and mail a statement to each person owing mobile home taxes or taxes on a building located on a leased site which are delinquent, except those entered on the uncollectible mobile home tax list or owing by persons known to the treasurer to be dead. The statement shall show the amount of the delinquent mobile home taxes or delinquent taxes on a building located on a leased site computed to the date of the statement and shall notify the person owing the delinquent taxes that unless the delinquent taxes are paid in full on or before the thirtieth day of November, a penalty of one dollar shall be added each year to the delinquent taxes and a notice of the delinquent taxes shall be published in the official newspapers of the county during the week next preceding the third Monday in December.

Source: SL 1945, ch 326, § 3; SDC Supp 1960, § 57.1014-1 (2); SL 1992, ch 80, § 173; SL 2000; ch 47, § 2.