There is a newer version
of
this Section
2020 South Dakota Codified Laws
Title 43 - Property
Chapter 31 - Homestead Exemption
Section 43-31-41 - County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.
Universal Citation: SD Codified L § 43-31-41 (2020)
43-31-41. County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.
If any person, entity, or trust chooses to pay any property taxes which have not been collected pursuant to §§43-31-31 to 43-31-41, inclusive, such payments shall apply to the oldest property taxes and the interest thereon. If a person qualifies for a prohibition on the collection of real property taxes pursuant to §§43-31-31 to 43-31-41, inclusive, nothing in those sections may be construed to prohibit a county treasurer from accepting payment for the real property taxes from any person, entity, or trust that submits payment to a county treasurer.
Source: SL 1994, ch 339, §11; SL 2016, ch 216, §3.
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.
