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

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Payment And Receipt Of Property Taxes
  5. Binding and numbering of tax receipts--Separate series used for separate years.

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10-21-16. Binding and numbering of tax receipts--Separate series used for separate years.

All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.

Source: SL 1897, ch 28, §88; RPolC 1903, §2151; RC 1919, §6765; SDC 1939, §57.1007; SL 1947, ch 404; SL 2018, ch 63, §16.


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