South Dakota Codified Laws
Chapter 21 - Payment And Receipt Of Property Taxes
Section 10-21-21 - Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.

10-21-21. Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.
The county shall establish a system of procedures to ensure that the proper amount of taxes is collected, receipted into accountability, and deposited in the proper amount. If the amount of taxes and interest deposited by the treasurer is less than the receipts shown to be collected pursuant to the tax list, the county auditor shall charge the treasurer with the amount that the deposits fall short of the true amount collected.

Source: SL 1897, ch 28, §87; RPolC 1903, §2150; RC 1919, §6767; SDC 1939, §57.1008; SL 1995, ch 61, §7; SL 2018, ch 63, §21.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

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 10-21-5 - Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.

Section 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

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 10-21-8 - Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.

Section 10-21-14 - Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.

Section 10-21-16 - Binding and numbering of tax receipts--Separate series used for separate years.

Section 10-21-17 - Intentionally issuing tax receipt or duplicate stating payment in warrants or order when payment in cash constitutes theft.

Section 10-21-18 - Fraudulent variations between tax receipt and duplicate as theft.

Section 10-21-19 - Posting of payments to tax list.

Section 10-21-20 - Treasurer to sign plat certifying payment in full of taxes on platted real property.

Section 10-21-21 - Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.

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 10-21-31 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.

Section 10-21-32 - Collection of taxes and interest on improvement from first assessment date after property was improved.

Section 10-21-33 - Taxes as perpetual lien.

Section 10-21-34 - Continuing authorization for payment of property taxes permitted--Electronic transfers.

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 10-21-37 - Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full.

Section 10-21-38 - Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.

Section 10-21-39 - No taxes due on manufactured home in dealer's inventory.