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.
The county auditor shall, immediately after preparation of the tax lists, charge the county treasurer with the amount of the lists as shown in the recapitulation thereof, in a record prepared for that purpose. The auditor shall also charge the treasurer in the tax list account with all additional assessments made after the list is prepared and shall credit the treasurer with all amounts collected and any other amounts as may be lawfully deducted from such lists. The auditor shall reconcile the unpaid taxes shown in the tax lists that are no more than six years old to the unpaid balance of taxes in the tax list account each December thirty-first or within thirty days thereafter.
Source: SDC 1939, §57.0605; SL 1987, ch 64, §3; SL 1995, ch 61, §5; SL 1997, ch 58, §1.
Structure South Dakota Codified Laws
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.