5-11-1.1. Forfeiture of lease for failure to pay tax--Collection procedures.
Any person who has leased school and endowment lands shall forfeit that lease if that person fails to pay the tax levied upon the leased lands by November first of the year in which it is due and payable. If the tax remains delinquent, each county may proceed with collection under procedures set forth in chapter 10-22 for the collection of mobile home taxes. On December first of each year the county treasurer shall certify to the commissioner of school and public lands any taxes on leased lands that have not been paid.
Source: SL 1977, ch 47, §7; SL 1981, ch 35; SL 1992, ch 80, §221; SL 1994, ch 48, §2.
Structure South Dakota Codified Laws
Title 5 - Public Property, Purchases and Contracts
Chapter 11 - Payments In Lieu Of Taxes On State Lands
Section 5-11-1 - Certification by commissioner of school and endowment land lessees and acreage.
Section 5-11-1.1 - Forfeiture of lease for failure to pay tax--Collection procedures.
Section 5-11-3 - Computation of value of school lands within school districts--Addition to tax base.
Section 5-11-6 - Distribution of payments in lieu of taxes.
Section 5-11-8 - Payments in lieu of taxes on land held by state institutions.