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SOUTH DAKOTA STATUTES AND CODES
Chapter 21 - Payment And Receipt Of Property Taxes
- Section 10-21-1 - County treasurer as collector of all taxes--Collection and credit to proper funds.
- Section 10-21-1.1 - Written bill sent to each property taxpayer--Contents--Annual levy sheet providedupon request--Form prescribed.
- Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer.
- Section 10-21-3 - Repealed.
- Section 10-21-4 - Due date of taxes--Acceleration on removal of property.
- Section 10-21-5 - Preferred claim in receivership, bankruptcy and trust administration.
- Section 10-21-6 - Notice to county treasurer as creditor in receivership, bankruptcy and trustadministration--Assertion of claim for taxes.
- Section 10-21-7 - Acceptance of partial payments authorized by county commissioners--Personalproperty taxes paid first--Designation of real property to which partial paymentapplied.
- 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 monthly electronically transmitted payments.
- Section 10-21-8 - Proportionate share of taxes paid by part owner of real estate--Interest relieved fromsale for delinquent taxes.
- Sections 10-21-9, 10-21-10 - Repealed
- Section 10-21-11 - Warrants receivable in payment of taxes.
- Section 10-21-12 - Endorsement of warrant exceeding amount of tax payable--Receipts taken fromtaxpayer.
- Section 10-21-13 - Dispute by taxing district of application of warrant to taxes.
- Section 10-21-14 - Duplicate tax receipts issued by treasurer--Contents--Failure to show state taxseparately or required information as misdemeanor.
- Section 10-21-15 - Oldest tax collected first--Tax receipt as bar to further collections except as stated inreceipt.
- 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 orderswhen payment in cash constitutes theft.
- Section 10-21-18 - Fraudulent variations between original and duplicate receipt as theft.
- Section 10-21-19 - Posting of payments to tax lists.
- Section 10-21-20 - Tax payment certificate attached to subdivision plat.
- Section 10-21-21 - Ensuring proper amount of taxes collected--Liability of treasurer for deficiencies incollection.
- Section 10-21-22 - Repealed.
- Section 10-21-23 - Delinquency dates for real estate taxes--Interest.
- Section 10-21-24 - Repealed.
- Section 10-21-25 - Penalties and interest collected in addition to principal amount.
- Section 10-21-26 - Delinquency date postponed when tax records destroyed.
- Section 10-21-27 - Distribution of tax collections to municipalities, townships and school districts.
- Section 10-21-28 - Prepayment of tax by mining, processing, electrical generating, or other industrialoperation--County commissioners may negotiate--Special classification not affected.
- Section 10-21-29 - Prepayment to be voluntary--Compulsion as malfeasance.
- Section 10-21-30 - Computation of tax--Credit for tax prepaid.
- Sections 10-21-31, 10-21-32 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing. Addition of improvements--Collection of taxes and interest owed--Amou
- Section 10-21-33 - Taxes as perpetual lien.
- Section 10-21-34 - Continuing authorization for payment of property taxes permitted--Electronictransfers.
- Section 10-21-35 - Divided assessment when portion of real estate purchased.
- Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes.
- Section 10-21-37 - Manufactured home on site assessed as real property--Tax levy--Taxes to be paid infull before transfer.
- Section 10-21-38 - Manufactured home assessed as real property--Current taxes to be paid in full priorto transfer.
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