South Dakota Codified Laws
Chapter 17 - Property Tax Lists
Section 10-17-4 - Recapitulation of columns in tax list.

10-17-4. Recapitulation of columns in tax list.
The county auditor shall recapitulate the tax list. Such recapitulation shall separately show the total amount of taxes for each specific purpose for which a levy has been made, and the aggregate of such taxes upon the lands and municipal lots.

Source: SL 1897, ch 28, §72; RPolC 1903, §2141; RC 1919, §6754; SDC 1939, §57.0602 (4); SL 1947, ch 403; SL 1992, ch 80, §146; SL 1995, ch 61, §2.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 17 - Property Tax Lists

Section 10-17-1 - Preparation of list for each assessment district--Lands and lots listed.

Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.

Section 10-17-3 - Extension of total consolidated tax--Apportionment to state and subdivisions.

Section 10-17-4 - Recapitulation of columns in tax list.

Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.

Section 10-17-8 - Warrant for collection of taxes attached to duplicate tax list.

Section 10-17-9 - Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.