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2019 South Dakota Codified Laws
Title 10 - Taxation
Chapter 21 - Payment And Receipt Of Property Taxes
- § 10-21-1 Treasurer to collect taxes .
- § 10-21-1.1 Written bill sent to each property taxpayer--Contents--Tax levy sheet.
- § 10-21-1.2 Definitions applicable to chapters 10-21 to 10-26.
- § 10-21-2 Demand not necessary to fix liability--Duty of taxpayer.
- § 10-21-3 Repealed.
- § 10-21-4 Due date of taxes.
- § 10-21-5 Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.
- § 10-21-6 Repealed.
- § 10-21-7 Acceptance of partial payments authorized by county commissioners--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 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 Repealed.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 to 10-21-13. Repealed .
- § 10-21-14 Receipts for payment to taxpayer and county auditor--Contents--Violation 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- § 10-21-15 Repealed.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 order when payment in cash constitutes theft.
- § 10-21-18 Fraudulent variations between tax receipt and duplicate as theft.
- § 10-21-19 Posting of payments to tax list.
- § 10-21-20 Treasurer to sign plat certifying payment in full of taxes on platted real property.
- § 10-21-21 Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.
- § 10-21-22 Repealed.
- § 10-21-23 Delinquency dates for real property taxes--Interest.
- § 10-21-24 Repealed.
- § 10-21-25 Penalty and interest collected in addition to principal amount.
- § 10-21-26 Repealed.
- § 10-21-27 Distribution of tax collections to taxing districts.
- § 10-21-28 to 10-21-30. Repealed .
- § 10-21-31 Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.
- § 10-21-32 Collection of taxes and interest on improvement from first assessment date after property was improved.
- § 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 property purchased.
- § 10-21-36 Manufactured home on site for certain short time period exempt from taxes.
- § 10-21-37 Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full.
- § 10-21-38 Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.
- § 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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