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Payment And Receipt Of Property Taxes
Law
South Dakota Codified Laws
Taxation
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Repealed.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Repealed.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 Repealed.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Repealed .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Repealed.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Repealed.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Repealed.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Repealed.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Repealed .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.