South Dakota Codified Laws
Title 10 - Taxation
Chapter 21 - Payment And Receipt Of Property Taxes

Section 10-21-1 - Treasurer to collect taxes . - 10-21-1. Treasurer to collect taxes. The treasurer shall collect all...

Section 10-21-1.1 - Written bill sent to each property taxpayer--Contents--Tax levy sheet. - 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. - 10-21-1.2. Definitions applicable to chapters 10-21 to 10-26. For purposes...

Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer. - 10-21-2. Demand not necessary to fix liability--Duty of taxpayer. No...

Section 10-21-4 - Due date of taxes. - 10-21-4. Due date of taxes. Except as provided in §10-9-10,...

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

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

Section 10-21-7.1 - Monthly payment of property taxes by electronic transmission. - 10-21-7.1. Monthly payment of property taxes by electronic transmission. The...

Section 10-21-7.2 - Deadline for electronically transmitted payments. - 10-21-7.2. Deadline for electronically transmitted payments. Any remittance transmitted electronically...

Section 10-21-7.3 - Determining delinquency of electronically transmitted payments. - 10-21-7.3. Determining delinquency of electronically transmitted payments. Any property taxes...

Section 10-21-7.4 - Receipt for payments. - 10-21-7.4. Receipt for payments. The treasurer is not required to...

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

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

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

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

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

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

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

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...

Section 10-21-23 - Delinquency dates for real property taxes--Interest. - 10-21-23. Delinquency dates for real property taxes--Interest. On May first...

Section 10-21-25 - Penalty and interest collected in addition to principal amount. - 10-21-25. Penalty and interest collected in addition to principal amount....

Section 10-21-27 - Distribution of tax collections to taxing districts. - 10-21-27. Distribution of tax collections to taxing districts. The county...

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

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

Section 10-21-33 - Taxes as perpetual lien. - 10-21-33. Taxes as perpetual lien. Taxes on real property and...

Section 10-21-34 - Continuing authorization for payment of property taxes permitted--Electronic transfers. - 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. - 10-21-35. Divided assessment when portion of real property purchased. Any...

Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes. - 10-21-36. Manufactured home on site for certain short time period...

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. - 10-21-37. Manufactured home assessed as real property that owner plans...

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. - 10-21-38. Manufactured home assessed as real property on which taxes...

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