10-21-1.1. Written bill sent to each property taxpayer--Contents--Tax levy sheet.
The treasurer shall mail or transmit electronically a written tax bill to each taxpayer against whom a property tax has been assessed. The property tax bill sent to each taxpayer may reflect the breakdown of the tax by tax levies. However, the property tax bill shall at least provide a tax total for each taxing district. A definition shall be provided for any abbreviation used to describe any entity imposing a tax or special assessment. The property tax bill shall also separately state the amount of any taxes due as a result of a local decision to exceed the tax increase limits set forth in §10-13-36 or 10-12-43 and shall be marked by an asterisk. The notice shall include the statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE TAX LIMITATION." If the local vote to increase taxes had not passed, the taxes would not have included the items marked with an asterisk (*). If the treasurer does not mail the property tax receipts described in §10-21-14, the treasurer shall indicate in the property tax bill or a notice enclosed with the bill that the treasurer does not intend to send a receipt unless requested by the taxpayer. If the tax levy breakdown is not shown on the tax bill, the treasurer on the taxpayer's request shall provide a tax levy sheet to the taxpayer. The tax levy sheet shall contain an example of the computation of the total tax for an individual. The secretary of revenue shall prescribe a uniform form which shall be used by the treasurer for notification of taxpayers as required by this section.
Source: SL 1979, ch 73, §§1, 2; SL 1988, ch 97; SL 1989, ch 88, §2; SL 1997, ch 54, §5; SL 1998, ch 63, §1; SL 1999, ch 52, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 53, §2; SL 2012, ch 61, §2; SL 2013, ch 48, §1; SL 2018, ch 63, §2.
Structure South Dakota Codified Laws
Chapter 21 - Payment And Receipt Of Property Taxes
Section 10-21-1 - Treasurer to collect taxes .
Section 10-21-1.1 - Written bill sent to each property taxpayer--Contents--Tax levy sheet.
Section 10-21-1.2 - Definitions applicable to chapters 10-21 to 10-26.
Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer.
Section 10-21-4 - Due date of taxes.
Section 10-21-7.1 - Monthly payment of property taxes by electronic transmission.
Section 10-21-7.2 - Deadline for electronically transmitted payments.
Section 10-21-7.3 - Determining delinquency of electronically transmitted payments.
Section 10-21-7.4 - Receipt for payments.
Section 10-21-16 - Binding and numbering of tax receipts--Separate series used for separate years.
Section 10-21-18 - Fraudulent variations between tax receipt and duplicate as theft.
Section 10-21-19 - Posting of payments to tax list.
Section 10-21-23 - Delinquency dates for real property taxes--Interest.
Section 10-21-25 - Penalty and interest collected in addition to principal amount.
Section 10-21-27 - Distribution of tax collections to taxing districts.
Section 10-21-33 - Taxes as perpetual lien.
Section 10-21-35 - Divided assessment when portion of real property purchased.
Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes.
Section 10-21-39 - No taxes due on manufactured home in dealer's inventory.