There is a newer version
of
this Section
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - Payment And Receipt Of Property Taxes
§ 10-21-2 Demand not necessary to fix liability--Duty of taxpayer.
Universal Citation: SD Codified L § 10-21-2 (2017)
10-21-2. Demand not necessary to fix liability--Duty of taxpayer. No demand for taxes shall be necessary in order to fix the liability of the person against whom they are assessed, but it shall be the duty of every person subject to taxation under this chapter to pay or cause to be paid to the county treasurer the amount thereof.
Source: SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
