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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 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--Form.
- § 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- § 10-21-3 Repealed.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 trust administration--Assertion of claim for taxes.
- § 10-21-7 Acceptance of partial payments authorized by county commissioners--Personal property taxes paid first--Designation of real property to which partial payment applied.
- § 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 from sale 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 Repealed.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 from taxpayer.
- § 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 tax separately or required information as misdemeanor.
- § 10-21-15 Repealed.
- § 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 orders when 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 in collection.
- § 10-21-22 Repealed.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- § 10-21-24 Repealed.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 industrial operation--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 of property--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--Electronic transfers.
- § 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 in full before transfer.
- § 10-21-38 Manufactured home assessed as real property--Current taxes to be paid in full prior to transfer.
- § 10-21-39 No taxes due on manufactured home in dealer's inventory.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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