10-21-23. Delinquency dates for real property taxes--Interest.
On May first of the year after which taxes have been assessed, one-half of all unpaid real property taxes are delinquent. However, all real property taxes totaling fifty dollars or less shall be paid in full on or before April thirtieth. On May first and the first day of each month thereafter there shall be added as interest on the delinquent taxes at the Category G rate of interest as established in §54-3-16. If the other half is not paid on or before October thirty-first of the same year, that amount also becomes delinquent on November first and the same interest shall attach in the same manner. If the last day of April or October falls on a Saturday or Sunday, the tax is due and payable on the last working day of that month. The tax payment shall either be received in the office on the last working day or the tax payment shall be postmarked by the last day before the taxes become delinquent.
Source: SDC 1939, §57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1971, ch 75, §1; SL 1980, ch 83, §1; SL 1981, ch 90, §1; SL 1984, ch 319, §36; SL 1990, ch 82; SL 1999, ch 53, §3; SL 2000, ch 54; ch 226, §4; SL 2018, ch 63, §22.
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.