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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - Payment And Receipt Of Property Taxes
§ 10-21-29 Prepayment to be voluntary--Compulsion as malfeasance.
Universal Citation: SD Codified L § 10-21-29 (2017)
10-21-29. Prepayment to be voluntary--Compulsion as malfeasance. Nothing in §§ 10-21-28 to 10-21-30, inclusive, shall be construed to obligate a person or corporation to prepay property tax except under voluntary agreement. Any action by a county commissioner or any other public official to compel involuntary prepayment of property tax shall constitute malfeasance of office.
Source: SL 1980, ch 84, § 2.
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