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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 03 - County Directors Of Equalization
§ 10-3-40 Action on director's bond for taxes lost through failure or neglect--Judgment.
Universal Citation: SD Codified L § 10-3-40 (2017)
10-3-40. Action on director's bond for taxes lost through failure or neglect--Judgment. The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered.
Source: SL 1957, ch 477, § 12; SDC Supp 1960, § 57.03A12.
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