Collection of taxes--Maintenance of delinquent taxpayer list.

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7-11-4. Collection of taxes--Maintenance of delinquent taxpayer list.

The county treasurer shall collect and credit the taxes on behalf of the county and maintain the delinquent taxpayer list.

Source: SL 1868-9, ch 25, §89; PolC 1877, ch 21, §94; CL 1887, §638; RPolC 1903, §875; RC 1919, §5925; SDC 1939, §12.0803; SL 2016, ch 44, §13.


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