Payment And Receipt Of Property Taxes

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Payment And Receipt Of Property Taxes

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Section
10-21-1

Treasurer to collect taxes .

Section
10-21-1.1

Written bill sent to each property taxpayer--Contents--Tax levy sheet.

Section
10-21-1.2

Definitions applicable to chapters 10-21 to 10-26.

Section
10-21-2

Demand not necessary to fix liability--Duty of taxpayer.

Section
10-21-3

Repealed.

Section
10-21-4

Due date of taxes.

Section
10-21-5

Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.

Section
10-21-6

Repealed.

Section
10-21-7

Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

Section
10-21-7.1

Monthly payment of property taxes by electronic transmission.

Section
10-21-7.2

Deadline for electronically transmitted payments.

Section
10-21-7.3

Determining delinquency of electronically transmitted payments.

Section
10-21-7.4

Receipt for payments.

Section
10-21-8

Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.

Section
10-21-9

10-21-10. Repealed.

Sections
10-21-11 - to 10-21-13

Repealed .

Section
10-21-14

Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.

Section
10-21-15

Repealed.

Section
10-21-16

Binding and numbering of tax receipts--Separate series used for separate years.

Section
10-21-17

Intentionally issuing tax receipt or duplicate stating payment in warrants or order when payment in cash constitutes theft.

Section
10-21-18

Fraudulent variations between tax receipt and duplicate as theft.

Section
10-21-19

Posting of payments to tax list.

Section
10-21-20

Treasurer to sign plat certifying payment in full of taxes on platted real property.

Section
10-21-21

Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.

Section
10-21-22

Repealed.

Section
10-21-23

Delinquency dates for real property taxes--Interest.

Section
10-21-24

Repealed.

Section
10-21-25

Penalty and interest collected in addition to principal amount.

Section
10-21-26

Repealed.

Section
10-21-27

Distribution of tax collections to taxing districts.

Sections
10-21-28 - to 10-21-30

Repealed .

Section
10-21-31

Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.

Section
10-21-32

Collection of taxes and interest on improvement from first assessment date after property was improved.

Section
10-21-33

Taxes as perpetual lien.

Section
10-21-34

Continuing authorization for payment of property taxes permitted--Electronic transfers.

Section
10-21-35

Divided assessment when portion of real property purchased.

Section
10-21-36

Manufactured home on site for certain short time period exempt from taxes.

Section
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.

Section
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.

Section
10-21-39

No taxes due on manufactured home in dealer's inventory.