5-11-6. Distribution of payments in lieu of taxes.
The county auditor shall distribute federal and state payments in lieu of tax proceeds in the same manner as taxes are distributed.
Source: SL 1965, ch 256, §5; SL 1977, ch 47, §2; SL 1979, ch 33, §1.
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.