10-21-7. Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.
The board of county commissioners may authorize the treasurer to accept partial payments of taxes, upon application, any time after January first to apply against the taxes due. If the applicant for partial payment owes taxes on more than one parcel of real property, the applicant shall, at the time of application for the privilege of partial payment, designate the parcel of real property upon which the partial payment is to be applied.
Source: SDC 1939, §57.1004 as added by SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, §165; SL 2018, ch 63, §7.